\begin{tabular}{cl|l|} Date & Account Titles and Explanation & Debit \\ \hline Jan. 10 - Cash & \\ \hline Common Stock & 507000 \\ \hline \end{tabular} Paid-in Capital in Excess of Stated Value-Con Mar. 1 Cash \begin{tabular}{|r|} \hline 540750 \\ \hline \end{tabular} Preferred Stock Paid-in Capital in Excess of Par-Preferred Stc Apr. 1 A Land Common Stock Paid-in Capital in Excess of Stated Value-Con May 1 \& Cash 396,625 Common Stock Paid-in Capital in Excess of Stated Value-Con Aug. 1 Organization Expense 38,500 Common Stock Paid-in Capital in Excess of Stated Value-Con Sept. 1 - Cash Common Stock Paid-in Capital in Excess of Stated Value-Con Nov. 1 Cash 218,000 Preferred Stock Paid-in Capital in Excess of Par-Preferred Stc Post to the stockholders' equity accounts. (Post entries in the order of journal entries presented in the previous part.) Preferred Stock Paid-in Capital in Excess of Par-Preferred Stock Common Stock Paid-in Capital in Excess of Stated Value-Common Stock