On January 1, 2025, the stockholders' equity section of Henry Corporation's balance sheet reported the following:

Common Stock, par $10, authorized 100,000 shares, issued 10,000 shares $100,000

Capital in excess of par value 50,000

Retained earnings 160,000 During 2025, the following selected transactions occurred (assume they occurred in the order given): (1) Issued a 10% stock dividend; 1,000 shares issued when the market price was $12. (2) 200 shares of treasury stock were purchased at $11 per share. (3) Declared and paid a cash dividend of $19,800. (4) Net income was $30,000.

Prepare the stockholders' equity section of the balance sheet as of December 31, 2025.