Pine Corporation has the following accounts at December 31 Common stock, $9 par, 5,050 shares issued, s45,450; Paid-in capital in Excess of Par-common stock $32,100; Retained Earnings $50,000; and Treasury Stock, 500 shares, $11,500. Prepare the stockholders' equity section of the balance sheet. (Enter the account name only and do not provide the descriptive information provided the question.) PINE CORPORATION Balance Sheet (Partial)