On January 1, 2022. Primo Corporation had the following stockholders' equity accounts. Common Stock ($10 par value, 75.000 shares issued and outstanding) $750,000 Paid-in Capital in Excess of Par-Common Stock 200,000 Retained Earnings 540,000 During the year, the following transactions occurred. Jan. 15 Feb. 15 Apr. 15 Declared a $1 cash dividend per share to stockholders of record on January 31, payable February 15. Paid the dividend declared in January Declared a 10% stock dividend to stockholders of record on April 30. distributable May 15. On April 15, the market price of the stock was $14 per share Issued the shares for the stock dividend. Announced a 2-for-1 stock split. The market price per share prior to the announcement was $15. (The new par value is $5.) Declared a $0.60 per share cash dividend to stockholders of record on December 15. payable January 10, 2023. May 15 July 1 Dec. 1 Dec. 31 Determined that net income for the year was $250.000. (c) Prepare a stockholders' equity section at December 31, 2022. (Enter the account name only and do not provide the descriptive information provided in the question.) Primo Corporation Balance Sheet (Partial) $ $