At December 31, Lion Company had the following ending account balances: Retained Earnings: $150,000 Preferred Stock ($100 par, 7% cumulative, 10,000 authorized, 5,000 issued and outstanding): $500,000 Treasury Stock: $77,000 Paid-In Capital in Excess of Par-Common Stock: $320,000 Paid-In Capital in Excess of Par---Preferred Stock: $755,000 Common Stock ($5 par value, 500,000 shares authorized, 105,000 issued): $525.000 Prepare the Stockholders' Equity section of the Balance Sheet for Lion Company