Novak Corp. was organized on January 1, 2022. It is authorized to issue 14,500 shares of 8%,$100 par value preferred stock, and 464,000 shares of no-par common stock with a stated value of $3 per share. The following stock transactions were completed during the first year. Jan. 10 Issued 81,500 shares of common stock for cash at $6 per share. Mar. 1 Issued 4,300 shares of preferred stock for cash at $110 per share. Apr. 1 Issued 22,500 shares of common stock for land. The asking price of the land was $87,000. The fair value of the land was $83,500. May 1 Issued 85,000 shares of common stock for cash at $4.25 per share. Aug. 1 Issued 12,000 shares of common stock to attorneys in payment of their bill of $40,500 for services performed in helping the company organize. Sept. 1 Issued 12,000 shares of common stock for cash at $6 per share. Nov. 1 Issued 2,500 shares of preferred stock for cash at $114 per share. Preferred Stock Paid-in Capital in Excess of Par-Preferred Stock Common Stock Paid-in Capital in Excess of Stated Value-Common Stock Prepare the paid-in capital section of stockholders' equity at December 31, 2022. (Enter the account name only and do not provide the descriotive information provided in the auestion.)