Sheridan Corporation has the following capital stock outstanding at December 31, 2020:

7% Preferred stock, $100 par value, 16,000 shares issued and outstanding		$1,600,000
Common stock, no par, $10 stated value, 500,000 shares authorized, 330,000 shares issued and outstanding		3,300,000

The preferred stock was issued at $120 per share. The common stock was issued at an average per share price of $15. Prepare the paid-in capital section of the balance sheet at December 31, 2020. (Enter the account name only and do not provide the descriptive information provided in the question.)