Bramble Corporation has been authorized to issue $20,500$ shares of $$100$ par value, $10\%,$ preferred stock and $1,025,000$ shares of no$-$par common stock. The corporation assigned a $$2\mathrm{.}50$ stated value to the common stock. At December $31,2022,$ the ledger contained the following balances pertaining to stockholders' equity.Preferred Stock$$115,000$Paid$-$in Capital in Excess of Par$-$Preferred Stock$28,000$Common Stock$1,025,000$Paid$-$in Capital in Excess of Stated Value$-$Common Stock$2,255,000$Treasury Stock $(940$ common shares$)11,280$Paid$-$in Capital from Treasury Stock$1,410$Retained Earnings$81,500$The preferred stock was issued for land having a fair value of $$143,000.$ All common stock issued was for cash. In November, $1,410$ shares of common stock were purchased for the treasury at a per share cost of $$12.$ In December, $470$ shares of treasury stock were sold for $$15$ per share. No dividends were declared in $2022.$