Ayayai Corp. has these accounts at December 31: Common Stock, $10 par, 6,700 shares issued $67,000: Paid-in Capital in Excess of Par Value $20,200; Retained Earnings $45.200; and Treasury Stock, 620 shares. $13,640. Prepare the stockholders' equity section of the balance sheet. Ayayal Corp. Balance Sheet (Partial) December 31