After closing its books on December 31, Pro Parts' stockholders' equity accounts had the following balances:
Common stock subscriptions receivable ........... $ 5,000
Common stock, $5 par, 12,000 shares ............ 60,000
Preferred stock, $10 par, 4%, 4,000 shares .......... 40,000
Common stock subscribed, $5 par, 3,000 shares ....... 15,000
Paid-in capital in excess of par-common stock ....... 4,000
Retained earnings ................... 35,000
Prepare the stockholders' equity section of the balance sheet.