The following stockholders' equity accounts, arranged alphabetically, are in the ledger of Blue Spruce Corporation at December 31, 2022 Common Stock ($4 stated value) Paid-in Capital in Excess of Par-Preferred Stock $1,344,000 277,000 Paid-in Capital in Excess of Stated Value-Common Stock 870,000 Preferred Stock (9%, $102 par) 545,700 Retained Earnings 1,180,000 Treasury Stock (12,000 common shares) 144,000 Prepare the stockholders' equity section of the balance sheet at December 31, 2022. (Enter the account name only and do not provide the descriptive information provided in the question.) BLUE SPRUCE CORPORATION Partial Balance Sheet $ $