The following stockholders' equity accounts, arranged alphabetically, are in the ledger of Blue Spruce Corporation at December 31, 2022. Common Stock ($6 stated value) $2,052,000 Paid-in Capital in Excess of Par-Preferred Stock 285,000 Paid-in Capital in Excess of Stated Value-Common Stock 920,000 Preferred Stock (8%, $104 par) 572,000 Retained Earnings Treasury Stock (11,500 common shares) 1,120,000 138,000