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Ayayai Corp. has these accounts at December 3 1 : Common Stock, $ 1 0 par, 4 , 5 0 0 shares issued, $ 4

Ayayai Corp. has these accounts at December 31 : Common Stock, $10 par, 4,500 shares issued, $45,000; Paid-in Capital in Excess of Par $20,250; Retained Earnings $43,000; and Treasury Stock, 400 shares, $8,800.
Prepare the stockholders' equity section of the balance sheet. (Enter account name only and do not provide descriptive information.)
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