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Blue Spruce Corp. reported the following balances at December 31, 2021: common stock $402,000, paid-in Capital in Excess of Parcommon stock $101,000, and retained earnings $248,000. During 2022 , the following transactions affected stockholders' equity. 1. Issued preferred stock with a par value of $125,000 for $195,000. 2. Purchased treasury stock (common) for $40,500. 3. Earned net income of $143,000. 4. Declared and paid cash dividends of $54,500. Prepare the stockholders' equity section of Blue Spruce Corp.'s December 31, 2022, balance sheet