please advise

Whispering Winds Corporation had the following stodkholders' 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 h 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 compary reported net income 0 $34,000 are the stockholders equity section for Whispering Winds Corporation at December 31,2022. (Enter the account nameo donot provide the descriptive information provided in the question.)