the following accounts and their balances were selected from the adjusted trial balance of point loma group inc., a freight forwarder, at october 31, the end of the current fiscal year: common stock, no par, $5 stated value $250,000 paid-in capital from sale of treasury stock 177,300 paid-in capital in excess of par-preferred stock 67,200 paid-in capital in excess of stated value-common stock 600,000 preferred 2% stock, $100 par 560,000 retained earnings 2,184,000