The following information pertains to Ming Corp. at January $1,$ Year $2$:

Ming Corp. completed the following transactions during Year $2$:

Issued $2,500$ shares of $$9$ par common stock for $$14$ per share.

Repurchased $1,800$ shares of its own common stock for $$17$ per share.

Resold $1,080$ shares of treasury stock for $$19$ per share.

Earned $$69,000$ of cash revenue.

Paid $$31,750$ of cash operating expenses.

Required

Prepare the stockholders' equity section of the year$-$end balance sheet.