Splish Brothers Inc. has the following accounts at December 31: Common Stock, $8 par, 4,950 shares issued, $39,600; Paid-in Capital in Excess of Par-Common Stock $33,300; Retained Earnings $49,500; and Treasury Stock, 550 shares, $11.000. 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.) Splish Brothers Inc. Balance Sheet (Partial)