Sheffield Corp. has these accounts at December 31: Common Stock, $10 par, 6,000 shares issued, $60,000; Paid-in Capital in Excess of Par \$27,000; Retained Earnings $44,500; and Treasury Stock, 550 shares, $12,100. Prepare the stockholders' equity section of the balance sheet. (Enter account name only and do not provide descriptive information.) Sheffield Corp. Balance Sheet (Partial) December 31 Stockholders' Equity Paid-in Capital Capital Stock Common Stock $ Additional Paid-in Capital Common Stock Additional Paid-in Capital Paid-in Capital in Excess of Stated Value-Common Stock Total Paid-in Capital Less : Treasury Stock Total Stockholders' Equity