The Paid-in Capital in Excess of Par Value-Preferred Stock account would be shown in the

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Paid-in Capital in Excess of Par Value-Preferred Stock is an account in the Stockholders' Equity section of the balance sheet, representing the amount received from the sale of preferred stock that exceeds its par value. It is a form of additional paid-in capital and reflects the amount that investors paid over and above the stock's stated value. This account is not related to revenues or expenses and is not shown in the assets section of the balance sheet.

The Paid-In Capital in Excess of Par Value-Preferred Stock Account