Cullumber Company has the following accounts at December 31: Common Stock, $8 par, 4,500 shares issued, $36,000; Paid-in Capital in Excess of Par-Common Stock $31,000; Retained Earnings $46,000; and Treasury Stock, 400 shares, $8,000. 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.) Cullumber Company Balance Sheet (Partial) $ > $