Bonita Corporation has the following capital stock outstanding at December $31,2020$:

$7\%$ Preferred stock, $$100$ par value, $15,400$ shares issued and outstanding $$1,540,000$

Common stock, no par, $$10$ stated value, $500,000$ shares authorized,

$3,400,000$

$340,000$ shares issued and outstanding

The preferred stock was issued at $$120$ per share. The common stock was issued at an average per share price of $$13.$

Prepare the paid$-$in capital section of the balance sheet at December $31,2020.($Enter the account name only and do not provide the descriptive information provided in the question.$)$

BONITA CORPORATION

Partial Balance Sheet

December $31,2020$

Stockholders' Equity