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Swift Corporation has the following accounts at December 31: Common Stock, $12 par, 5,400 shares issued, $64,800; Paid-in Capital in Excess of ParCommon Stock $32,800;

Swift Corporation has the following accounts at December 31: Common Stock, $12 par, 5,400 shares issued, $64,800; Paid-in Capital in Excess of ParCommon Stock $32,800; Retained Earnings $46,500; and Treasury Stock, 400 shares, $8,800. Prepare the stockholders equity section of the balance sheet

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