On December 31, Westworld Incorporated has the following equity accounts and balances.

Preferred Stock	$ 8,500	Retained Earnings	$ 52,500
Common Stock	2,500	Paid-In Capital in Excess of Par Value, Common Stock	40,500
Treasury Stock	3,500	Paid-In Capital in Excess of Par Value, Preferred Stock	4,500

Prepare the stockholders equity section of Westworlds balance sheet. (Amounts to be deducted should be indicated by a minus sign.)