Blue Spruce Corporation has issued 110,000 shares of $5 par value common stock, It was authorized 504,000 shares. The paid-in capital in excess of par value on the common stock is $258,500. The corporation has reacquired 6,500 shares at a cost of $54,000 and is currently holding those shares. It also had accumulated other comprehensive income of $67,500. The corporation also has 2,800 shares issued and outstanding of 9%,$100 par value preferred stock It was authorized 10,100 shares: The paid-in capital in excess of par value on the preferred stock is $32,200. Retainedearnings is $363,000. Prepare the stockholders' equity section of the balance sheet. (Enter account name only and do not provide descriptive information.) eTextbook and Media