On January 5, 2020, Splish Corporation received a charter granting the right to issue 4,500 shares of $100 par value, 8% cumulative and nonparticipating preferred stock, and 45,400 shares of $10 par value common stock. It then completed these transactions Jan. 11 Feb. 1 July 29 Issued 19,700 shares of common stock at $16 per share. Issued to Sanchez Corp. 4.400 shares of preferred stock for the following assets: equipment with a fair value of $45,300; a factory building with a fair value of $176,000; and land with an appraised value of $290,000 Purchased 1.700 shares of common stock at $17 per share. (Use cost method.) Sold the 1,700 treasury shares at $15 per share. Declared a $0.25 per share cash dividend on the common stock and declared the preferred dividend. Closed the Income Summary account. There was a $184,700 net income. Aug. 10 Dec 31 Dec. 31 Prepare the stockholders equity section of Splish Corporation's balance sheet as of December 31, 2020. (Enter account name only and do not provide descriptive information.) SPLISH CORPORATION Stockholders' Equity December 31, 2020 Capital Stock Common Stock $ 197000 Preferred Stock 440000 Total Capital Stock 637000 Additional Paid-in Capital Paid-in Capital in Excess of Par-Common Stock $ Pald-in Capital in Excess of Par - Preferred Stock 125700 Total Paid-in Capital