Reporting Stockholders' Equity Using the following accounts and balances, prepare the “Stockholders’ Equity” section of the balance sheet. 30,000 shares of common stock authorized, and 2,000 shares have been reacquired. Common Stock, $40 par $840,000 Paid-In Capital from Sale of Treasury Stock 42,000 Paid-In Capital in Excess of Par—Common Stock 336,000 Retained Earnings 445,000 Treasury Stock 25,000