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Ayayai Corporation had the following stockholders' equity accounts on January 1, 2022: Common Stock ( $4 par) $400,000, Paid-in Capital in Excess of Par-Common Stock $175,000, and Retained Earnings $100,000. In 2022, the company had the following treasury stock transactions. Mar. 1 Purchased 5,500 shares at $8 per share. June 1 Sold 1,000 shares at $12 per share. Sept. 1 Sold 1,000 shares at $10 per share. Dec. 1 Sold 1,000 shares at $6 per share. Ayayai Corporation uses the cost method of accounting for treasury stock. In 2022, the company reported net income of $25,000. Balance Sheet (Partial) December 31, 2022 Stockholders' Equity Paid-in Capital Capital Stock Preferred Stock Total Capital Stock Total Additional Paid-in Capital Total Paid-in Capital Retained Earnings Total Paid-in Capital and Retained Earnings Less : Treasury Stock Total Stockholders' Equity $