Current Attempt in Progress Whispering Winds Corp. has these accounts at December 31: Common Stock, $10 par, 6,100 shares issued, $61,000; Paid-in Capital in Excess of Par $27,450; Retained Earnings $44,600; and Treasury Stock, 560 shares, $12,320. Prepare the stockholders' equity section of the balance sheet. (Enter account name only and do not provide descriptive information.) Whispering Winds Corp. Balance Sheet (Partial) December 31 $ $