Kingbird Company had the following stockholders' equity as of January 1, 2017. $90,000 Common stock, $5 par value, 18,000 shares issued Paid-in capital in excess of par-common stock 298,000 Retained earnings 318,000 Total stockholders' equity $706,000 During 2017, the following transactions occurred. Feb. 1 Mar. 1 Mar. 18. Apr. 22 Kingbird repurchased 1,890 shares of treasury stock at a price of $17 per share. 750 shares of treasury stock repurchased above were reissued at $15 per share. 550 shares of treasury stock repurchased above were reissued at $15 per share. 540 shares of treasury stock repurchased above were reissued at $20 per share. Prepare the stockholders' equity section as of April 30, 2017. Net income for the first 4 months of 2017 was $131,400. (Enter account name only and do not provide descriptive information.)