Question - From the following alphabetical list of selected accounts taken from the general ledger of Bentley Corporation as of December 31, 2XXX, select the accounts that are part of the Stockholder's Equity. Then help prepare the Stockholder's Equity section of the Balance Sheet on December 31, 2XXX.
Accounts receivable - $50,000
Cash dividends - $20,000
Common stock, $10 par, 20,000 shares outstanding - $200,000
Inventory - $75,000
Note payable - $25,000
Notes receivable - $20,000
Paid-in excess of par-common - 350,000
Paid-in excess of par-preferred - $150,000
Preferred stock, $100 par, 10% cumulative, 1,000 shares outsatanding - $100,000
Retained earnings - $250,000
Unearned revenue - $15,000