Swifty Corporation was organized on January 1, 2022. It is authorized to issue 19,700 shares of 7%, $52 par value preferred stock and 471,000 shares of no-par common stock with a stated value of $1 per share. The following stock transactions were completed during the first year. Jan. 10 Issued 65,100 shares of common stock for cash at $4 per share. Mar. 1 Issued 1,155 shares of preferred stock for cash at $56 per share. May 1 Issued 120,500 shares of common stock for cash at $6 per share. Sept. 1 Issued 6,100 shares of common stock for cash at $7 per share. Nov. 1 Issued 4,100 shares of preferred stock for cash at $54 per share. Journalize the transactions. (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter o for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 10 : Cash Common Stock Paid-in Capital in Excess of Par Value-Common Stock Mar. 1 Cash Preferred Stock Paid-in Capital in Excess of Par Value-Common Stock May 1 Cash Common Stock paid Sept. 1 $ cash Common Stock paid Nov. 1 A cash pre paid Post to the stockholders' equity accounts. (Post entries in the order of journal entries posted in the previous part.) Preferred Stock 3/1 11/1 12/31 Bal. Paid-in Capital in Excess of Par Value-Preferred Stock 3/1 11/1 12/31 Bal. Common Stock 1/10 5/1 5/1 911 A1 12/31 Bal. 4 Paid-in Capital in Excess of Stated Value-Common Stock 1/10 5/1 A 9/1 12/31 Bal. A Prepare the paid-in capital portion of the stockholders' equity section at December 31, 2022. SWIFTY CORPORATION Partial Balance Sheet December 31, 2022 Stockholders' Equity Paid-in Capital Capital Stock Preferred Stock com Total Capital Stock Additional Paid-in Capital paid Paid-in Capital in Excess of Par Value-Common Stock Total Additional Paid-in Capital Total Paid-in Capital