Going Corporation has issued 100,000 shares of $5 par value common stock of which 500,000 shares were authorized. The additional paid-in capital in excess of par value on the common stock was $120,000. The corporation has reacquired 7,000 shares at a cost of $46,000 and is currently holding those shares. Treasury stock was reissued in prior years for $47,000 more than its cost. The corporation also has 2,000 shares issued and outstanding of 7% $100 par-value preferred stock. It authorized 5,000 shares. The paid-in capital in excess of par value on the preferred stock was $12,000. Retained earnings at December 31, 2010 was $172,000. Prepare the stockholder's equity section of the balance sheet, as of December 31, 2010. If need be, prepare in an Excel sheet.