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Show Attempt History Current Attempt in Progress Sheffield Corporation was organized on January 1, 2022. It is authorized to issue 11,000 shares of 8% $100 par value preferred stock and 520,000 shares of no-par common stock with a stated value of $3 per share. The following stock transactions were completed during the first year Jan 15 Mar 1 Apr 1 May 1 Issued 75,500 shares of common stock for cash at S per share Issued 5.500 shares of preferred stock for cash at $110 per share. Issued 22,500 shares of common stock for land. The asking price of the land was $85.00. The fair value of the land was $80,000 Issued 81,500 shares of common stock for cash at $4.25 per share Issued 11,500 shares of common stock to attorneys in payment of their bill of $39.500 for services performed in helping the company organize Issued 12,000 shares of common stock for cath at 56 per share Issued 2,000 shares of preferred stock for cash at $110 per share. Aug 1 Sept 1 NON 1 dtv A Prepare the paid-in capital section of stockholders' equity at December 31, 2022. (Enter the account name only and do not provide the descriptive information provided in the question.) SHEFFIELD CORPORATION Balance Sheet (Partial) $ $ $ e Textbook and Media