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)	81,000
Retained Earnings	200,000
Subscriptions Receivable-Common Stock	81,000
Patents	12,000
Preferred 17% Stock, $49 par value (6000 shared issued; 8,500 shared authorized)	294,000
Common Stock Subscribed at Par	240,000
Paid-In Capital in Excess of Par Value-Common Stock	17,000