The following information pertains to Ming Corp. at January 1, 2018: Common stock, $8 par, 45,000 shares authorized, 3,500 shares issued and outstanding Paid-in capital in excess of par, common stock Retained earnings . $ 28,000 126,700 126,700 Ming Corp. completed the following transactions during 2018: 1. Issued 2600 shares of $8 par common stock for $13 per share. 2. Repurchased 1,400 shares of its own common stock for $16 per share. 3. Resold 840 shares of treasury stock at $18 per share. 4. Earned $57,300 of cash revenues. 5. Paid $38,300 of cash operating expenses. Required Prepare the stockholders' equity section of the year-end balance sheet. MING CORPORATION Balance Sheet (Partial) As of December 31, 2018 Stockholders' Equity Total paid-in capital Total stockholders' equity