After closing its books on December 31, Mel Brothers' stockholders' equity accounts have the following balances: Common stock subscriptions receivable $6,000 Common stock, $6 par, 15,000 shares 90,000 Preferred stock, $10 par, 8%, 10,000 shares 100,000 Common stock subscribed, $6 par, 5,000 shares 30,000 Retained earnings 50,000 Required: Prepare the stockholders' equity section of the balance sheet. Accounts, Labels and Amount Descriptions Accounts Common stock Common stock subscribed Common stock subscriptions receivable Common treasury stock Paid-in capital from sale of treasury stock