Prepare the stockholders’ equity section of Fina Corporation’s balance sheet from the following accounts and balances on December 31, 2010:

Common Stock, $10 par value, 30,000 shares

authorized, 20,000 shares issued, and 19,500 shares

outstanding.......................................................................$200,000

Additional Paid-in Capital..................................................100,000

Retained Earnings.................................................................15,000

Treasury Stock, Common (500 shares, at cost)...................7,500