Bhe Spruce Corp. has thege accounts at December 31: Common 5 tock, $10 par, 6,800 shares issued, $68,000, Paid-in Capital in Excess of Par $30,600; Retained Earmin 5545,300; and Treasury Stock, 630 shares, $13,860, Prepare the stockhoiders equity section of the balance sheet. (Enter account name only and do not provide deseriptive informotion.)