Using the following accounts and balances, use Method 2 to prepare the Stockholders Equity section of the balance sheet with all of the appropriate disclosures. Line Item Description Amount Common Stock, $40 par (50,000 shares authorized, 36,000 issued) $1,440,000 Paid-In Capital in Excess of Par 150,040 Paid-In Capital from Sale of Treasury Stock 6,040 Retained Earnings 144,000 Treasury Stock 4,540