On January 1, 2022, Splish Brothers Inc. had these stockholders' equity balances. Common Stock, $1 par (2,800,000 shares authorized, 650,000 shares issued and outstanding) Paid-in Capital in Excess of Par Value Retained Earnings Accumulated Other Comprehensive Income $650,000 1,580,000 694,000 47,000 During 2022, the following transactions and events occurred. 1. Issued 50,000 shares of $1 par value common stock for $3 per share. 2. Issued 64,500 shares of common stock for cash at $6 per share. 3. Purchased 21,800 shares of common stock for the treasury at $3.50 per share. 4. Declared and paid a cash dividend of $190,500. 5. Earned net income of $370,500. 6. Had other comprehensive income of $18,600. Prepare the stockholders' equity section of the balance sheet at December 31, 2022. SPLISH BROTHERS INC. Partial Balance Sheet Prepare the stockholders' equity section of the balance sheet at December 31, 2022. SPLISH BROTHERS INC. Partial Balance Sheet $