Irwin Corporation has been authorized to issue 20,000 shares of $100 par value, 10%, noncumulative preferred stock and 1,000,000 shares of no-par common stock. The corporation assigned a $2.50 stated value to the common stock. At December 31, 2022, the ledger contained the following postclosing balances pertaining to stockholders' equity. All the preferred stock was issued for land having a fair value of $140,000. All common stock issued was for cash. In November, 1,500 shares of common stock were purchased for the treasury at a per share cost of $11. In December, 500 shares of treasury stock were sold for $14 per share. No dividends were declared in 2022 . Prepare the stockholders' equity section at December 31, 2022. (Enter the account name only and do not provide the descriptive information provided in the question.) Irwin Corporation Balance Sheet (Partial) Stockholders' Equity Paid-in Capital Common Stock Preferred Stock Additional Paid-in Capital Common Stock Preferred Stock Total Capital Stock Retained Earnings Less : Treasury Stock Total Stockholders' Equity