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 $148,500

Paid-In Capital in Excess of Par 11,880

Paid-In Capital from Sale of Treasury Stock

6,400 Retained Earnings 245,000

Treasury Stock 9,215

Prepare the Stockholders' Equity section of the balance sheet as of April 30. Fifty thousand shares of common stock are authorized, and 485 shares have been reacquired.