The following information pertains to Ming Corp. at January 1, 2018: Common stock, $11 par, 44,000 shares authorized, 3,100 shares issued and outstanding Paid-in capital in excess of par, common stock Retained earnings $34,100 76,400 76,400 Ming Corp. completed the following transactions during 2018: 1. Issued 2600 shares of $11 par common stock for $16 per share. 2. Repurchased 1,600 shares of its own common stock for $19 per share. 3. Resold 960 shares of treasury stock at $21 per share. 4. Earned $61,300 of cash revenues. 5. Paid $43,800 of cash operating expenses. Required Prepare the stockholders' equity section of the year-end balance sheet