Prepare the stockholders equity section of the balance sheet at December 31, 2022.

On January 1, 2022, Splish Brothers Inc. had these stockholders' equity balances. Common Stock, $1 par (2,800,000 shares authorized, 710,000 shares issued and outstanding) $710,000 Paid-in Capital in Excess of Par Value 1,520,000 Retained Earnings 696,000 Accumulated Other Comprehensive Income 52,000 During 2022, the following transactions and events occurred. 1. Issued 45,500 shares of $1 par value common stock for $4 per share. 2. Issued 60,500 shares of common stock for cash at $3 per share. 3. Purchased 14,400 shares of common stock for the treasury at $3.30 per share. 4. Declared and paid a cash dividend of $149,500. 5. Earned net income of $437,000. 6. Had other comprehensive income of $16,400. Partial Balance Sheet