Navarez Corporation has the following accounts at December 31: Common Stock, \(\$ 2\) par, 50,000 shares issued, \(\$ 100,000\); Paid-in Capital in Excess of Par-Common Stock \(\$ 40,000\); Retained Earnings \(\$ 65,000\); and Treasury Stock, 2,000 shares, \(\$ 17,000\). Prepare the stockholders' equity section of the balance sheet.