Pina Colada Corporation has the following accounts at December 31: Common Stock, $11 par, 5,150 shares issued $56,650; Paid in Capital in Excess of Par-Common Stock $32,300; Retained Earnings $48,000; and Treasury Stock, 450 shares, $9,000.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).

Stockholders' Equity Paid-in Capital Capital Stock Common Stock Additional Paid-in Capital PINA COLADA CORPORATION Balance Sheet (Partial) December 31 $