Problem 11-1A (Part Level Submission) Riverbed Corp was organized on January 1, 2017. It is authorized to issue 20,300 shares of 5%, $52 par value preferred stock and 463,000 shares of no-par common stock with a stated value of $3 per share. The following stock transactions were completed during the first year Jan 10 Issued 71,500 shares of common stock for cash at $4 per share Mar 1 Issued 1,230 shares of preferred stock for cash at $56 per share. May 1 1ssued 116,500 shares of common stock for cash at $6 per share Sept 1 Issued 5,300 shares of common stock for cash at $4 per share. Nov 1 1ssued 3,300 shares of preferred stock for cash at $54 per share. Account Titles and Explanation Debit Credit Date 3an. 10 Cash 286000 Common Stock 214500 Paid-in Capital in Excess of Stated Value-Commor 71500 Mar. 1 Cash 68880 63960 Preferred Stock Paid-in Capital in Excess of Par Value-Preferred St 4920 699000 May 1 Cash 349500 Common Stock 349500 Paid-in Capital in Excess of Stated Value-Commor Sept. 1 Cash 21200 Common Stock 15900 Paid-in Capital in Excess of Stated Value-Commor 5300 Nov. 1 Cash 178200 Preferred Stock 171600 6600 Paid-in Capital in Excess of Par Value-Preferred S Post to the stockholders' equity accounts. (Post entries in the order of journal entries posted in the previous part ) Preferred Stock 3/1 63960 11/1 171600 12/31 Bal. 235560 Paid-in Capital in Excess of Par Value-Preferred Stock 3/1 4920 11/1 6600 12/31 Bal. 11520 Common Stock 1/10 214500 5/1 349500 9/1 15900 12/31 Bal. 579900 Paid-in Capital in Excess of Stated Value-Common Stock Paid-in Capital in Excess of Stated Value-Common Stock 1/10 71500 5/1 349500 9/1 5300 12/31 Bal. 426300 Prepare the paid-in capital portion of the stockholders' equity section at December 31, 2017. RIVERBED CORP Partial Balance Sheet 40