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The stockholders' equity accounts of Flounder Corp. on January 1, 2022, were as follows. Preferred Stock (7%, $100 par noncumulative, 5,000 shares authorized) Common Stock ($4 stated value, 300,000 shares authorized) Paid-in Capital in Excess of Par Value --Preferred Stock Paid-in Capital in Excess of Stated Value-- Common Stock Retained Earnings Treasury Stock (5,000 common shares) $300,000 1,000,000 15,000 480,000 693,000 40,000 During 2022, the corporation had the following transactions and events pertaining to its stockholders' equity. Feb 1 Mar. 20 Oct. 1 Nov. 1 Issued 5,000 shares of common stock for $30,000. Purchased 1,000 additional shares of common treasury stock at $8 per share. Declared a 7% cash dividend on preferred stock, payable November 1. Paid the dividend declared on October 1. Declared a $0.70 per share cash dividend to common stockholders of record on December 15, payable December 31, 2022 Paid the dividend declared on December 1. Dec 1 Dec 31 Prepare the stockholders' equity section of the balance sheet at December 31, 2022. Include 2022 net income of $285,000 as an increase to the January 1, 2022, Retained Earnings. FLOUNDER CORP. Partial Balance Sheet I Prepare the stockholders' equity section of the balance sheet at December 31, 2022. Include 2022 net income of $285,000 as an increase to the January 1, 2022, Retained Earnings. FLOUNDER CORP. Partial Balance Sheet $ . : $ $