Culver Corporation’s adjusted trial balance contained the following accounts at December 31, 2020: Retained Earnings $122,300, Common Stock $758,700, Bonds Payable $108,400, Paid-in Capital in Excess of Par-Common Stock $208,400, Goodwill $60,900, Accumulated Other Comprehensive Loss $153,200, and Noncontrolling Interest $36,200. Prepare the stockholders’ equity section of the balance sheet.

             Culver Corporation

Balance sheet as on December 31, 2017

Equity

Common Stock                                                      $758,700

Paid-in Capital in Excess of Par-Common Stock $208,400

Non-controlling Interest                                         $36,200

Retained Earnings                                                  $122,300

Accumulated Other Comprehensive Loss           $153,200

Total Equity                                                            $1,278,800

Explanation:

Equity accounts includes all the paid-in capital account common at par and excess of par and retained earning, non controlling interest and accumulated other comprehensive account.

The following account are non equity accounts, so these are not added to equity section of balance sheet.

Bonds Payable $108,400

Goodwill $60,900

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