Brief Exercise 13-8 Pine Corporation has the following accounts at December 31: Common Stock, $8 par, 5,500 shares issued, $44,000; Paid-in Capital in Excess of Par-Common Stock $33,000; Retained Earnings $48,000; and Treasury Stock, 600 shares, $13,200 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.) PINE CORPORATION Balance Sheet (Partial) Paid-in Capital Capital Stock Cemmen Stock Paid-in Capital Pald-in Capital in Excess of Par Common Stock 3000 al Paid-in Capital and Retained Earnings