Pine Corporation has the following accounts at December 31: Common Stock, $8par,4,500shares issued, $36,000; Paid-in Capital in Excess of ParCommon Stock $31,000; Retained Earnings $46,000; and Treasury Stock,400shares, $8,000.

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.)