Grouper Corp. has these accounts at December 31: Common Stock, $10 par, 5,100 shares issued, $51,000; Paid-in Capital in Excess of Par \$22,950; Retained Earnings $43,600; and Treasury Stock, 460 shares, $10,120. Prepare the stockholders' equity section of the balance sheet. (Enter account name only and do not provide descriptive information.) eTextbook and Media List of Accounts