The following stockholders ' equity accounts, arranged alphabetically, are in the general ledger of Blue Spruce Corp as of December 31, 2017 Common Stock ($2 declared value) $3,120,000 Paid in capital in excess of par value preferred stock 87,750 Paid in capital in excess of established value commo...

To prepare the stockholders equity section of the balance sheet for Blue Spruce Corp as of December ...

The following stockholders' equity accounts, arranged alphabetically, are in the general ledger of Blue Spruce Corp. as

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The following stockholders' equity accounts, arranged alphabetically, are in the general ledger of Blue Spruce Corp. as of December 31, 2017.

Common Stock ($2 declared value)		$3,120,000
Paid-in capital in excess of par value: preferred stock		87,750
Paid-in capital in excess of established value: common shares		2,047,500
Preferred Stock (6%, $100 par, non-cumulative)		1,170,000
Retained earnings		2,601,300
Treasury stock (23,400 ordinary shares)		140.400