During 2022, the following transactions and events occurred. 1. Issued 49,000 shares of $1 par value common stock for $2 per share. 2. Issued 63,000 shares of common stock for cash at $3 per share. 3. Purchased 16,500 shares of common stock for the treasury at $3.00 per share. 4. Declared and paid a cash dividend of $174,000. 5. Earned net income of $385,500. 6. Had other comprehensive income of $18,200. Prepare the stockholders' equity section of the balance sheet at December 31, 2022