DE13-10 The financial statements of Arthur Binding. Inc.. reported the following accounts (adapted, in millions except for par value): Paid-in capital in excess of par...... $ 17.3 Cost of goods sold.. Common stock $0.01 par. 40.2 shares issued Cash. Long-term debt. Net sales. Accounts payable 588.0 Retained earnings.. 0.4 Other current liabilities. 24.0 Operating expenses. 7.6 Total assets.. $1,081.5 62.4 166.2 52.3 412.9 ? Prepare the stockholders' equity section of the Arthur Binding balance sheet. Net income has already been closed to Retained Earnings.