Fechter Corporation had the following stockholders equity accounts on January 1, 2015: Common Stock ($4 par) $431,920, Paid-in Capital in Excess of ParCommon Stock $206,150, and Retained Earnings $112,980. In 2015, the company had the following treasury stock transactions.

Mar.	1		Purchased 6,520 shares at $9 per share.
June	1		Sold 1,220 shares at $13 per share.
Sept.	1		Sold 1,170 shares at $11 per share.
Dec.	1		Sold 1,080 shares at $6 per share.

Fechter Corporation uses the cost method of accounting for treasury stock. In 2015, the company reported net income of $29,950.

List of Accounts

Accounts Payable Accounts Receivable Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment Allowance for Doubtful Accounts Bad Debts Expense Buildings Cash Cash Dividends Common Stock Common Stock Dividends Distributable Cost of Goods Sold Depreciation Expense Dividends Payable Equipment Income Summary Interest Expense Interest Payable Land No Entry Operating Expenses Organization Expense Other Operating Expenses Paid-in Capital from Treasury Stock Paid-in Capital in Excess of Par-Common Stock Paid-in Capital in Excess of Par-Preferred Stock Paid-in Capital in Excess of Stated Value-Common Stock Patents Preferred Stock Retained Earnings Salaries and Wages Expense Salaries and Wages Payable Sales Revenue Service Revenue Stock Dividends Supplies Supplies Expense Treasury Stock Unearned Service Revenue

*(c) Prepare the stockholders' equity section for Fechter Corporation at December 31, 2015. (Enter the account name only and do not provide the descriptive information provided in the question.) FECHTER CORPORATION Balance Sheet (Partial) December 31, 2015