The following are selected accounts and balances from the records of Doran Corporation on June 30, 2014. 
Instructions
Prepare in proper form the stockholders' equity section of the balance sheet.
Definitions:
External Costs
Costs that are not borne by the parties involved in an economic transaction but are imposed on others outside of the transaction.
Air Pollution Control System
Technologies and measures designed to reduce or eliminate the emission of pollutants into the atmosphere.
Operating a Car
The act of controlling and managing the functions and movement of a motor vehicle.
Gross Domestic Product
The total value of all goods and services produced within a country's borders in a specific time period, serving as a broad measure of economic activity.
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