Coronado Corporation has the following accounts at December $31$ : Common Stock, $$10$ par $7,700$ shares issued, $$77,000$; Paid$-$in Capital in Excess of Par $$10,200$; Retained Earnings $$49,000$; and Treasury Stock$-$Common, $400$ shares, $$11,400.$

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.$)$

CORONADO CORPORATION Balance Sheet $($Partial$)$