Reporting stockholder equity using the following accounts and balances prepare the stockholders equity section of the balance sheet 100,000 shares of common stock authorized in 2000 shares have been required, common stock, $30 par $2,400,000 Paid-In Capital from sales of treasury stock $72,000 paid in capital in excess of par-common stock $320,000 retained earnings $1,368,000 treasury stock $48,000