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(Learning Objective 2: Preparing the stockholders' equity section of a balance sheet) The financial statements of Eppley Employment Services, Inc., reported the following accounts (adapted, with dollar amounts in thousands except for par value):

Paid-in capital in excess of par

$198

Total revenues

$1,390

Other stockholders' equity (negative)

25

Accounts payable

646

Common stock $0.01 par; 600 shares issued

6

Retained earnings

2,566

Long-term debt

(29)

Other current liabilities

805

Total expenses

420

Prepare the stockholders' equity section of Eppley's balance sheet. Net income has already been closed to Retained Earnings.

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