Brief Exercise 11-8 Your answer is partially correct. Try again. Whispering Winds Corp. has these accounts at December 31: Common Stock, $12 par, 6,100 shares issued, $73,200; Paid-in Capital in Excess of Par Value $19,600; Retained Earnings $44,600; and Treasury Stock, 560 shares, $12,320. Prepare the stockholders' equity section of the balance sheet. Whispering Winds Corp. Balance Sheet (Partial) December 31 Total Paid-in Capital Retained Earnings Total Paid-in Capital and Retained Earnings Less |Treasury Stock Total Stockholders' Equity