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Whispering Winds Corp. has these accounts at December 31: Common Stock, $8 par, 4,600 shares issued, $36,800; Paid-in Capital in Excess of Par $31,800; Retained Earnings $49,500; and Treasury Stock, 550 shares, $12,650. Prepare the stockholders' equity section of the balance sheet. (Enter the account name onlyand do not provide the descriptive information provided in the question.) Whispering Winds Corp. Balance Sheet (Partial)