On december 31, westworld inc. has the following equity accounts and balances: retained earnings, $45,000; common stock, $1,000; treasury stock, $2,000; paid-in capital in excess of par value, common stock, $39,000; preferred stock, $7,000; and paid-in capital in excess of par value, preferred stock, $3,000.

prepare the stockholders’ equity section of westworld’s balance sheet. (negative amount(s) should be indicated by a minus sign.)