Grouper Corporation has the following accounts at December 31 : Common Stock, $9 par, 4,900 shares issued, \$44,100; Paid-in Capital in Excess of Par-Common Stock $31,800; Retained Earnings $48,000; and Treasury Stock, 500 shares, $10,500. Prepare the stockholders' equity section of the balance sheet. (Enter the account name only and do not provide the descriptive information