Open accounts for Paid-in Capital from Treasury Stock, Treasury Stock, and Retained Earnings. (Post entries in the order of journal entries presented in the previous part.) Blue Spruce Corporation had the following stockholders' equity accounts on January 1, 2022: Common Stock ( $4 par) $400,000, Paidin Capital in Excess of Par-Common Stock $190,000, and Retained Earnings $110,000. In 2022, the company had the following treasury stock transactions. Mar. 1 Purchased 6,000 shares at $8 per share. June 1 Sold 1,000 shares at $12 per share. Sept. 1 Sold 2,000 shares at $11 per share. Dec. 1 Sold 1,500 shares at $7 per share. Blue Spruce Corporation uses the cost method of accounting for treasury stock. In 2022, the company reported net income of $34,000. Prepare the stockholders' equity section for Blue Spruce Corporation at December 31, 2022. (Enter the account name only and do not provide the descriptive information provided in the question.) BLUE SPRUCE CORPORATION Balance Sheet (Partial) $ $ $