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urrent Attempt in Progress Pharoah Company reported the following balances at December 31, 2021: common stock $398,000, paid-in Capital in Excess of P. common stock $100,000, and retained earnings $243,000, During 2022 , the following transactions affected stockholders' equity. 1. Issued preferred stock with a par value of $120,500 for $191,000. 2. Purchased treasury stock (common) for $40,500 3. Earned net income of $144,000. 4. Declared and paid cash dividends of $52,500 Prepare the stockholders' equity section of Pharoah Company's December 31,2022 , balance sheet