[The following information applies to the questions displayed below.] Rocklin Corporation reports the following components of stockholders' equity on...

[The following information applies to the questions displayed below.]Rocklin Corporation reports the following components of stockholders’ equity on December 31, 2009.   Common stock—$20 par value, 100,000 shares authorized, 40,000 shares issued and outstanding$800,000     Paid-in capital in excess of par value, common stock