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*P14.5 (LO 2, 5), AP Financial Statement The following stockholders' equity accounts arranged alphabetically are in the ledger of Westin Corporation at December 31, 2022. Common Stock ($10 stated value) $1,500,000 Paid-in Capital from Treasury Stock 6,000 Paid-in Capital in Excess of Par-Preferred 42,400 Stock Paid-in Capital in Excess of Stated Value- 690,000 Common Stock Preferred Stock (8%, $100 par, 360,000 noncumulative) Retained Earnings 776,000 Treasury Stock-Common (7,000 shares) 92,000 Instructions a. Prepare a stockholders' equity section at December 31, 2022. a. Total stockholders' equity $3,282,400 b. Compute the book value per share of the common stock