The financial statements of Hillcrest Employment Services, Inc., reported the following accounts: (Click the icon to view the accounts.) Prepare the stockholders' equity section of Hillcrest's balance sheet. Net income has already been closed to Retained Earnings. (Enter the accounts in the proper order for the stockholders' equity section of the balance sheet. Use parentheses or a minus sign for numbers to be subtracted.) Balance Sheet (Partial) Stockholders' Equity: Common stock, $ 0.01 par, 500000 shares issued Paid-in capital in excess of par Total paid-in capital Retained earnings 5000 352000 357000 678000 Total stockholders' equity 1392000 i Data Table - X Paid-in capital in excess of par $ 352,000 Total revenues $ 1,780,000 Notes Payable (short-term) 60,000 Accounts payable 220,000 Common stock, $0.01 par Retained earnings 678,000 500,000 shares issued 5,000 Other current liabilities 320,000 Long-term debt 20,000 Total expenses 1,080,000