Prepare the stockholders' equity section of Waldemar Corporation's balance sheet from the following accounts and balances on December 31, 2014:
Common Stock, $10 par value, 30,000 shares authorized,
20,000 shares issued, and 19,500 shares outstanding $200,000
Additional Paid-in Capital 100,000
Retained Earnings 15,000
Treasury Stock, Common (500 shares, at cost) 7,500
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