PART c need a balance sheet

Whispering Winds Corporation had the following Itockholders' equity accounts on January 1, 2022: Common Stock (\$4 par) $400,000, Paid-in Capital in Excess of Par-Common Stock $185,000, and Retained Earnings $110,000. In 2022, the company had the following treasury stock transactions. Mar. 1 Purchased 6,500 shares at $8 per share. June 1 Sold 1.500 shares at $13 per share. Sept 1 Sold 2,000 shares at $11 per share. Dec. 1 Sold 1,500 shares at $6 per share. Whispering Winds Corporation uses the cost method of accounting for treasury stock. In 2022, the company reported net income of $34,000. Dec. 1 : Paid-in Capital trom Treanury 5 tock Treasury 5tock Dec. 31 Paid-in Capital from Treasury Stock Dec. 1 3,000 June 1 4,500 Retained Earnings Prepare the stockholders' equity section for Whispering Winds Corporation at December 31, 2022. (Enter the account name only and do not provide the descriptive information provided in the question.)