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 Ununoctium Corporation on July 31, 201X.

Office Equipment ....................$110,000

Land ......................... 215,000

Paid-In Capital in Excess of Par Value—Preferred Stock ... 85,000

Building ........................ 70,000

Accounts Receivable ................... 135,000

Notes Receivable ................... 38,000

Organization Costs ................... 10,500

Common Stock, $8 par value (60,000 shares issued and outstanding;

85,000 shares authorized) ................. 480,000

Retained Earnings .................... 200,000

Subscriptions Receivable—Common Stock .......... 81,000

Patents ....................... 12,000

Preferred 17% Stock, $49 par value

(6,000 shares issued: 8,500 shares authorized)........ 294,000

Common Stock Subscribed at Par ............. 240,000

Paid-In Capital in Excess of Par Value—Common Stock .... 17,000