The following accounts appear in the ledger of Whispering Winds Corp. after the books are closed at December 31, 2022.

Common Stock, no par, $1 stated value, 400,000 shares authorized; 345,000 shares issued		$ 345,000
Paid-in Capital in Excess of Stated ValueCommon Stock		1,401,000
Preferred Stock, $5 par value, 8%, 40,000 shares authorized; 33,000 shares issued		165,000
Retained Earnings		810,000
Treasury Stock (10,000 common shares)		72,000
Paid-in Capital in Excess of ParPreferred Stock		346,000

Prepare the stockholders equity section at December 31, 2022. (Enter account name only and do not provide descriptive information.)