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

Common stock, $$11$ par, $60,000$ shares authorized, $3,300$ shares issued and outstanding $ $36,300$

Paid$-$in capital in excess of par, common stock $62,400$

Retained earnings $62,400$

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

Issued $2,900$ shares of $$11$ par common stock for $$16$ per share.

Repurchased $2,000$ shares of its own common stock for $$19$ per share.

Resold $1,200$ shares of treasury stock for $$21$ per share.

Earned $$51,300$ of cash revenue.

Paid $$44,900$ of cash operating expenses.

Required

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