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 Argon Corporation on July 31, 201X:
Office Equipment....................................................................................$ 85,000
Land.....................................................................................................185,000
Paid-In Capital in Excess of Par Value-Preferred Stock........................................95,000
Building..................................................................................................65,000
Accounts Receivable.................................................................................140,000
Notes Receivable.......................................................................................39,000
Organization Costs.....................................................................................11,000
Common Stock, $8 par value (63,000 shares issued and outstanding; 95,000
shares authorized) ....................................................................................504,000
Retained Earnings....................................................................................210,000
Subscriptions Receivable-Common Stock........................................................82,000
Patents.....................................................................................................5,000
Preferred 13% Stock, $52 Par (6,000 shares issued; 8,000 shares authorized)...............312,000
Common Stock Subscribed at Par..................................................................240,000
Paid-In Capital in Excess of Par Value-Common Stock........................................23,000