Pina Colada Corporation had the following stockholders' equity accounts on January 1, 2022: Common Stock ($5 par) $500,000, Paid- in Capital in Excess of Par-Common Stock $205,000, and Retained Earnings $100,000. In 2022, the company had the following treasury stock transactions. Mar. 1 Purchased 6,500 shares at $9 per share. June 1 Sold 1,000 shares at $12 per share. Sept. 1 Sold 1,000 shares at $11 per share. Dec. 1 Sold 1,500 shares at $6 per share. Pina Colada Corporation uses the cost method of accounting for treasury stock. In 2022, the company reported net income of $33,000 (a) Journalize the treasury stock transactions, and prepare the closing entry at December 31, 2022, for net income. (List all debit entries before credit entries. Record journal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Mar. 1 Treasury Stock | Date Account Titles and Explanation Debit Credit Mar. 1 4 Treasury Stock Cash June 1 Cash Treasury Stock Paid-in Capital from Treasury Stock Sept. 1 Cash Treasury Stock Paid-in Capital from Treasury Stock Dec. 1 Cash Treasury Stock Dec. 31 4 Open accounts for Paid-in Capital from Treasury Stock, Treasury Stock, and Retained Earnings. (Post entries in the order o journal entries presented in the previous part.) Paid-in Capital from Treasury Stock Treasury Stock Retained Earnings Prepare the stockholders' equity section for Pina Colada Corporation at December 31, 2022. (Enter the account name only and do not provide the descriptive information provided in the question.) PINA COLADA CORPORATION Balance Sheet (Partial) Stockholders' Equity Paid-in Capital Capital Stock Common Stock $ Additional Paid-in Capital $ Paid-in Capital in Excess of Par-Common Stock Total Additional Paid-in Capital Total Paid-in Capital Retained Earnings $ Paid-in Capital in Excess of Par-Common Stock Total Additional Paid-in Capital Total Paid-in Capital Retained Earnings Total Paid-in Capital and Retained Earnings Less : Treasury Stock Total Stockholders' Equity $