Kimmel, Financial Accounting, 8e sslanmentGradebook ORION nt Brief Exercise 11-8 Grouper Corp. has these accounts at December 31: Common Stock, $12 par, 5,100 shares issued, $61,200; Paid-in Capital in Excess of Par Value $18,600; Retained Earnings $43,600; and Treasury Stock, 460 shares, $TO, 120 r enuity section of the balance sheet