The equity sections for atticus group at the beginning of the year (january 1) and end of the year (december 31) follow. stockholders’ equity (january 1) common stock—$4 par value, 100,000 shares authorized, 40,000 shares issued and outstanding $ 160,000 paid-in capital in excess of par value, common stock 120,000 retained earnings 320,000 total stockholders’ equity $ 600,000