Blue Spruce Corporation has the following accounts at December 31: Common Stock, $8 par, 5,550 shares issued, $44,400; Paid-in Capital in Excess of Par-Common Stock $33,100, Retained Earnings $46,000; and Treasury Stock, 500 shares, $10,500. 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.) BLUE SPRUCE CORPORATION Balance Sheet (Partial)