Help with the Balance Sheet (Partial) please!

Pina Colada Corp. has been authorized to issue 21,000 shares of $100 par value, 10%, noncumulative preferred stock and 1,109,700 shares of no-par common stock. The corporation assigned a $2.70 stated value to the common stock. On December 31, 2022, the ledger contained the following post-closing balances pertaining to stockholders equity.

Preferred Stock 120,000

Paid-in Capital in Excess of ParPreferred Stock 23,500

Common Stock 1,109,700

Paid-in Capital in Excess of Stated ValueCommon Stock 1,828,950

Treasury Stock (960 common shares) 12,480

Paid-in Capital from Treasury Stock 1,440

Retained Earnings 81,500 All the preferred stock was issued for land having a fair value of $143,500. All common stock issued was for cash. In November, 1,440 shares of common stock were purchased for the treasury at a per share cost of $13. In December, 480 shares of treasury stock were sold for $16 per share. No dividends were declared in 2022.

Prepare the stockholders equity section at December 31, 2022. (Enter the account name only and do not provide the descriptive information provided in the question.) Balance Sheet (Partial)