The following information pertains to Ming Corp. at January 1, Year 2: Common stock, $10 par, 37,000 shares authorized, 2,700 shares issued and outstanding Paid-in capital in excess of par, common stock Retained earnings $ 27,000 120,400 120,400 Ming Corp. completed the following transactions during Year 2: 1. Issued 2,700 shares of $10 par common stock for $15 per share. 2. Repurchased 1,000 shares of its own common stock for $18 per share. 3. Resold 600 shares of treasury stock for $20 per share. 4. Earned $65,500 of cash revenue. 5. Paid $33,100 of cash operating expenses. Required Prepare the stockholders' equity section of the year-end balance sheet