Novak Corp. has these accounts at December 31: Common Stock, $10 par, 5,500 shares issued, $55,000; Paid-in Capital in Excess of Par \$24,750; Retained Earnings $44,000; and Treasury Stock, 500 shares, $11,000. Prepare the stockholders' equity section of the balance sheet. (Enter account name only and do not provide descriptive information.)