Prepare the paid-in capital section of stockholders' equity at December 31, 2022. (Enter the account name only and do not provide the descriptive information provided in the question.) Bridgeport Corporation was organized on January 1, 2022. It is authorized to issue 14,500 shares of 8%,$100 par value preferred stock, and 464,000 shares of no-par common stock with a stated value of $3 per share. The following stock transactions were completed during the first year. Jan. 10 Issued 81,500 shares of common stock for cash at $6 per share. Mar. 1 Issued 4,300 shares of preferred stock for cash at $110 per share. Apr. 1 Issued 22,500 shares of common stock for land. The asking price of the land was $87,000. The fair value of the land was $83,500. May 1 Issued 85,000 shares of common stock for cash at $4.25 per share. Aug. 1 Issued 12,000 shares of common stock to attorneys in payment of their bill of $40,500 for services performed in helping the company organize: Sept. 1 Issued 12,000 shares of common stock for cash at $6 per share. Nov. 1 Issued 2,500 shares of preferred stock for cash at $114 per share