On January 1, 2022, Crane Corporation had the following stockholders' equity accounts. Common Stock ($26 par value, 56,500 shares issued and outstanding) $1,469,000 Paid-in Capital in Excess of Par-Common Stock Retained Earnings 200,000 611,000 During the year, the following transactions occurred. Feb. 1 Declared a $2 cash dividend per share to stockholders of record on February 15, payable March 1. Mar, 1 Paid the dividend declared in February. Apr. 1 July 1 31 Dec. 1 Announced a 2-for-1 stock split. Prior to the split, the market price per share was $38. Declared a 10% stock dividend to stockholders of record on July 15, distributable July 31. On July 1, the market price of the stock was $15 per share. Issued the shares for the stock dividend. Declared a $0.30 per share dividend to stockholders of record on December 15, payable January 5, 2023. 31 Determined that net income for the year was $398,500. Prepare a stockholders' equity section at December 31. (Enter account name only and do not provide descriptive information.) Stockholders' Equity CRANE CORPORATION Balance Sheet (Partial) December 31, 2022 Paid-in Capital Capital Stock Common Stock Additional Paid-in Capital Paid-in Capital in Excess of Par-Common Stock Total Paid-in Capital EA 1,459,000 Capital Stock Common Stock Additional Paid-in Capital Paid-in Capital in Excess of Par-Common Stock Total Paid-in Capital Retained Earnings Total Paid-in Capital and Retained Earnings + 1,459,000