Sheffield Corp. has these accounts at December 31: Common Stock, $8 par, 5,000 shares issued, $40,000; Paid-in Capital in Excess of Par $32,900; Retained Earnings $47,000; and Treasury Stock, 400 shares, $8,800. 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.) Sheffield Corp. Balance Sheet (Partial)