Blue Spruce Corp. has these accounts at December 31: Common Stock, $10 par, 6,800 shares issued, $68,000; Paid-in Capital in Excess of Par $30,600; Retained Earnings $45,300; and Treasury Stock, 630 shares, $13,860. Prepare the stockholders' equity section of the balance sheet. (Enter account name only and do not provide descriptive information.) Blue Spruce Corp. Balance Sheet (Partial) December 31 Stockholders' Equity Paid-in Capital Capital Stock Common Stock Stockholders' Equity Paid-in Capital in Excess of Par-Common Stock Total Paid-in Capital Retained Earnings Total Paid-in Capital and Retained Earnings Less Treasury Stock Total Stockholders' Equity 68000 6800 74800 45300 29500 13860 43360