Brief Exercise 11-8 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 Value $20,300; Retained Earnings $45,300; and Treasury Stock, 630 shares, $13,860 Prepare the stockholders' equity section of the balance sheet. Blue Spruce Corp. Balance Sheet (Partial) December 31