Prepare the stockholders' equity section of Waldemar Corporation's balance sheet from the following accounts and balances on December 31, 2014:

Common Stock, $10 par value, 30,000 shares authorized,

20,000 shares issued, and 19,500 shares outstanding $200,000

Additional Paid-in Capital 100,000

Retained Earnings 15,000

Treasury Stock, Common (500 shares, at cost) 7,500