Here is selected financial statement data regarding a company's balance sheet. Liabilities and Stockholders' Equity Dec. 31, 2021 Dec. 31, 2020 Liabilities: Bonds payable $ 830,000 $ 830,000 Total liabilities Stockholders' equity: $ 830,000 $ 830,000 Preferred stock $ 1,530,000 $ 930,000 Common stock 4,200,000 4,800,000 Paid-in capital in excess 3,760,000 3,760,000 of par value Retained earnings 1,540,000 1,180,000 Total stockholders' $ $ equity 11,030,000 10,670,000 Journalize the significant non-cash investing and financing activity. Use correct spelling and do not use any symbols or decimals. DR CR Account Name Debit Credit