Stockholders' Equity Section of Balance Sheet

The following accounts and their balances appear in the ledger of Cline Properties Inc. on April 30 of the current year:

Common Stock, $15 par	$196,500
Paid-In Capital in Excess of Par	15,720
Paid-In Capital from Sale of Treasury Stock	8,500
Retained Earnings	324,000
Treasury Stock	12,160

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Prepare the Stockholders' Equity section of the balance sheet as of April 30. Fifty thousand shares of common stock are authorized, and 640 shares have been reacquired.