Current Attempt in Progress Sarasota Corp. has these accounts at December 31: Common Stock, $10 par, 5,900 shares issued, $59,000; Paid-in Capital in Excess of Par Value $19,400; Retained Earnings $44,400; and Treasury Stock, 540 shares, $11,880. Prepare the stockholders' equity section of the balance sheet. Sarasota Corp. Balance Sheet (Partial) December 31 $ $