(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.