The following information pertains to Ming Corporation at January 1, Year 2: Common stock, $9 par, 58,000 shares authorized, 2,900 shares issued and outstanding Paid-in capital in excess of par, common stock Retained earnings $26,100 76,500 76,500 Ming Corporation completed the following transactions during Year 2: 1. Issued 3,000 shares of $9 par common stock for $14 per share. 2. Repurchased 1,200 shares of its own common stock for $17 per share. 3. Resold 720 shares of treasury stock for $19 per share. 4. Earned $59,500 of cash revenue. 5. Paid $33,550 of cash operating expenses.

The following information pertains to Ming Corporation at January 1, Year 2: Ming Corporation completed the following transactions during Year 2: 1. Issued 3,000 shares of $9 par common stock for $14 per share. 2. Repurchased 1,200 shares of its own common stock for $17 per share. 3. Resold 720 shares of treasury stock for $19 per share. 4. Earned $59,500 of cash revenue. 5. Paid $33,550 of cash operating expenses. The following information pertains to Ming Corporation at January 1, Year 2: Ming Corporation completed the following transactions during Year 2: 1. Issued 3,000 shares of $9 par common stock for $14 per share. 2. Repurchased 1,200 shares of its own common stock for $17 per share. 3. Resold 720 shares of treasury stock for $19 per share. 4. Earned $59,500 of cash revenue. 5. Paid $33,550 of cash operating expenses. Required Prepare the stockholders' equity section of the year-end balance sheet