National Supply's shareholders' equity included the following accounts at December 31, 2010: Shareholders' Equity Common stock, 6 million shares at $1 par $ 6,000,000 Paid-in capitalexcess of par 30,000,000 Retained earnings 86,500,000 Prepare the shareholders equity section of National Supplys balance sheet at December 31, 2013, assuming the shares are (a) retired and (b) accounted for as treasury stock. Net income was $14 million in 2011, $15 million in 2012, and $16 million in 2013. No dividends were paid during the three-year period. Shareholders Equity SHARES RETIRED TREASURY STOCK Paid-in capital: $___________ $___________ Common stock $___________ $___________ Paid-in capital excess of par $___________ $___________ Paid-in capital share repurchase $___________ $___________ Retained earnings $___________ $___________ Less: Treasury stock $___________ $___________ Total shareholders equity $___________ $___________