Concord Corporation had the following stockholders' equity accounts on January 1, 2022: Common Stock (\$5 par) \$500,000, Paid-in Capital in Excess of Par-Common Stock $190,000, and Retained Earnings $110,000. In 2022 , the company had the following treasury stock transactions. Mar. 1 Purchased 6,000 shares at $9 per share June 1 Sold 1,500 shares at $12 per share. Sept. 1 Sold 1,500 shares at $11 per share Dec 1 Sold 1,500 shares at $7 per share Concord Corporation uses the cost method of accounting for treasury stock. In 2022, the company reported net income of $27,000. Your Answer Correct Answer (Used) Open accounts for Paid-in Capital from Treasury Stock, Treasury Stock and Retained Earnings. (Post entries in the order of journal entries presented in the previous part.) Paid-in Capital from Treasury Stock Dec 1 3,000 June 1 Sept. 1 Bal. 4,500 Treasury Stock June 1 13,500 Sept. 1 13,500 Dec 1 13,500 13,500 Retained Earnings Dec 31 27,000 Bal. 137,000 Prepare the stockholders' equity section for Concord Corporation at December 31, 2022. (Enter the account name only and do not provide the descriptive information provided in the question.) CONCORD CORPORATION Balance Sheet (Partial) $ $