Culver Corporation has the following accounts at December $31$: Common Stock, $$9$ par, $4,750$ shares issued, $$42,750$; Paid$-$in Capital

in Excess of Par$\_$Common Stock $$31,500$; Retained Earnings $$46,500$; and Treasury Stock, $400$ shares, $$8,800.$

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.$)$

CULVER CORPORATION

Balance Sheet $($Partial$)$