Brief E 162 Charleston Corporation has the following accounts at December 31: Common Stock, $10 par 7,000 shares issued, $70,000; Paid-in Capital in Excess of Par $10,000; Retained Earnings $45,000; and Treasury Stock-Common, 500 shares, $10,000. Prepare the equity section of the balance sheet. (Enter the account name only and do not provide the descriptive information provlded in the question ON