From the following partial mixed list, select the appropriate titles and prepare a stockholders' equity section using the source-of-capital approach as shown in the Blueprint example for Helium Corporation on July 31, 201X.
Office Equipment...................................................................................$100,000
Land....................................................................................................205,000
Paid-In Capital in Excess of Par Value-Preferred Stock.....................................110,000
Building................................................................................................90,000
Accounts Receivable................................................................................110,000
Notes Receivable......................................................................................43,000
Organization Costs....................................................................................11,500
Common Stock, $10 par value (58,000 shares issued and outstanding; 85,000
shares authorized)....................................................................................580,000
Retained Earnings....................................................................................206,000
Subscriptions Receivable-Common Stock.......................................................79,000
Patents....................................................................................................7,000
Preferred 15% Stock, $48 par value (5,900 shares issued: 8,000 shares authorized).......283,200
Common Stock Subscribed at Par.................................................................165,000
Paid-In Capital in Excess of Par Value-Common Stock........................................17,000