Ayayai Corporation has the following accounts at December $31$: Common Stock, $$8$ par, $4,500$ shares issued, $$36,000$; Paid$-$in Capital in Excess of Par$-$Common Stock $$31,000$; Retained Earnings $$46,000$; and Treasury Stock, $400$ shares, $$8,000.$

Prepare the stockholders' equity section of the balance sheet. $($Enter the account name only and do not provide the descriptive information provided in the question.$)$

AYAYAI CORPORATION Balance Sheet $($Partial$)$