The following stockholders' equity accounts, arranged alphabetically, are in the ledger of Whispering Winds Corporation at December 31, 2022. Common Stock ($4 stated value) $1,364,000 Paid-in Capital in Excess of Par-Preferred Stock 281,000 Paid-in Capital in Excess of Stated Value-Common Stock 942,000 Preferred Stock (8%. $104 par) 488,800 Retained Earnings 1,110,000 Treasury Stock (12,000 common shares) 144,000