ames Corporation has the following accounts at December 31: Common Stock, $10 par 7,000 shares issued, $70,000; Paid-in Capital Excess of Par $10,000; Retained Earnings $55,000; and Treasury Stock, 500 shares, $10,000. 'repare the stockholders' equity section of the balance sheet. (Enter the account name only and do not provide the descriptive information rovided in the question.)