The following stockholders equity accounts arranged alphabetically are in the ledger of Westin Corporation at December 31, 2022. Common Stock ($10 stated value) $1,500,000 Paid-in Capital from Treasury Stock 6,000 Paid-in Capital in Excess of ParPreferred Stock 42,400 Paid-in Capital in Excess of Stated ValueCommon Stock 690,000 Preferred Stock (8%, $100 par, noncumulative) 360,000 Retained Earnings 776,000 Treasury StockCommon (7,000 shares) 92,000 Instructions a. Prepare a stockholders equity section at December 31, 2022. b. Compute the book value per share of the common stock.