The Travis Company uses the spreadsheet method for completing the statement of cash flows. Capital surplus, or share premium, most commonly refers to the surplus resulting after common stock is sold for more than its par value.3000 Capital Stock. 1,462,599. 3100 Treasury Stock. (1,250,000). Balance Sheet—or Statement of Financial Position—reports a snapshot of a company's assets, liabilities, and equity at a particular time. On the balance sheet, Equity = Total Assets – Total Liabilities. Learn what capital is on a balance sheet and how to calculate working capital using a simple formula in order to understand your company's finances. On 1120S Schedule L balance sheet, does line 22 capital stock ever change for single member LLC taxed as scorp The fair value of each class of equity securities may be different than the amounts stipulated in the purchase agreement. The paid-in capital of a company is recorded on its balance sheet in the shareholders' equity section.