Cloud CoHad the Following Account Balances at December 31,2017 Prepare the Stockholders' Equity Section of the Balance Sheet for

Cloud Co.had the following account balances at December 31,2017:
$\begin{array}{lr}\text { Retained earnings } & \$ 52,000 \\\text { Treasury stock, } 500 \text { common shares at cost } & (10,000) \\\text { Common stock, } \$ 1 \text { par value, } 10,000 \text { shares authorized, } 4,000 \text { shares issued and } \\\text { outstanding }&4,000\\ \text { Cash dividends payable\_common } & 6,000 \\\text { Additional paid-in capital—common } & 1,200 \\\text { Additional paid-in capital—treasury stock } & 900 \\\text { Common stock dividend distributable } & 6,200\end{array}$


Prepare the Stockholders' Equity section of the balance sheet for Cloud Co.at December 31,2017.