During all of 2014, stockholders of the Planet Pluto Corporation owned 15,000 shares of its $3 par value common stock. They had purchased this stock from the corporation for $29 per share. At the end of 2014, the Planet Pluto Corporation had an ending balance of $247,000 in its retained earnings account. Prepare the stockholder's equity section of the Planet Pluto Corporation's December 31, 2014 balance sheet.