Brief Exercise 11-12 Pine Corporation has the following accounts at December 31: Common Stock, $8 par, 5,150 shares issued, 541,200; Paid-in Capital in Excess of Par-Common Stock 533,500, 149,000, and Treasury Stock, 500 shares, 510,500 Prepare the stockholders' equity section of the balance sheet. (Enter the account name only and do not provide the descriptive Internation provided in the worstain.) PINE CORPORATION Balance Sheet (Partial) 12 SHOW LIST OF ACCOUNTS