The following accounts and their balances appear in the ledger of Heart and Saul Inc. on

April 30 of the current year:

Common Stock, $50 par ...........$ 900,000

Paid-In Capital in Excess of Par ........ 110,000

Paid-In Capital from Sale of Treasury Stock .. 42,000

Retained Earnings .............3,178,000

Treasury Stock ............... 210,000

Prepare the Stockholders’ Equity section of the balance sheet as of April 30. Twenty-five thousand shares of common stock are authorized, and 3,500 shares have been reacquired.