The Cloud Co Prepare the Stockholders' Equity Section of the Balance Sheet for 2016

The Cloud Co.had the following account balances at December 31, 2016: $\begin{array}{lr}\text { Retained earnings } & \$ 52,000 \\\text { Treasury stock, } 500 \text { common shares at cost } & (10,000) \\\text { Common stock, } \$ 1 \text { par value, } 10,000 \text { shares authorized, } 4,000 \text { shares outstanding } & 4,000 \\\text { Cash dividends payable - common } & 6,000 \\\text { Additional paid-in capital-common } & 1,200 \\\text { Additional paid-in capital-treasury stock } & 900 \\\text { Common stock dividend distributable } & 6,200\end{array}$ Prepare the stockholders' equity section of the balance sheet for The Cloud Co.at December 31, 2016.