Lily Corporation has the following accounts at December $31$: Common Stock, $$10$ par $7,100$ shares issued, $$71,000$; Paid$-$in Capital in Excess of Par $$11,000$; Retained Earnings $$44,500$; and Treasury Stock$-$Common, $500$ shares, $$11,900.$

Prepare the stockholders' equity section of the balance sheet. $($Enter the account name only and do not provide the descriptive information provided in the question.$)$

LILY CORPORATION Balance Sheet $($Partial$)$