Carson Corporation has the following capital stock outstanding at December 31, 2010: 
The preferred stock was issued at $120 per share. The common stock was issued at an average per share price of $14.
Instructions
Prepare the paid-in capital section of the balance sheet at December 31, 2010.
Definitions:
Within-Batch Wait Time
The delay experienced by units within a batch during a production process before they are processed.
Total Lead Time
The cumulative time required for a product to complete all stages of production, from initiation to final delivery.
Long Setups
The extended time period required to prepare or configure machinery and equipment for a specific production task.
Large Batch Sizes
This term refers to the production of goods in large quantities at a time, often to achieve economies of scale but possibly increasing holding costs.
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