Ayayai Corporation has the following accounts at December 31: Common Stock, $8 par, 4,500 shares...

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Accounting

Ayayai Corporation has the following accounts at December 31: Common Stock, $8 par, 4,500 shares issued, $36,000; Paid-in Capital in Excess of Par-Common Stock $31,000; Retained Earnings $46,000; and Treasury Stock, 400 shares, $8,000.
Prepare the stockholders' equity section of the balance sheet. (Enter the account name only and do not provide the descriptive information provided in the question.)
AYAYAI CORPORATION Balance Sheet (Partial)
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