Pine Corporation has the following accounts at December 31: Common Stock, $11 par, 5,200 shares issued, $57,200; Paid-in Capital in Excess of Par-Common Stock $32,400; Retained Eamings $47,000; and Treasury Stock, s 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.) PINE CORPORATION Balance Sheet (Partial)