The following stockholders' equity accounts, arranged alphabetically, are in the ledger of Blue Spruce Corp. at December 31, 2022. Common Stock ($4 stated value) Paid-in Capital in Excess of Par Value-Preferred Stock Paid-in Capital in Excess of Stated Value-Common Stock Preferred Stock (6%, $100 par, noncumulative) Retained Earnings Treasury Stock (9.000 common shares) $1,200,000 33,750 787,500 450,000 1,000,500 54,000 BLUE SPRUCE CORP Partial Balance Sheet December 31, 2022 Stockholders' Equity Pald-in Capital Capital Stock Preferred Stock 450000 Common Stock 1200000 1650000 Total Capital Stock Additional Paid-in Capital Paid-in Capital in Excess of Par Value-Preferred Stock 33750 787500 Pald-in Capital in Excess of Stated Value-Common Stock Total Additional Paid-in Capital Total Additional Paid-in Capital 821250 Total Paid-in Capital Retained Earnings 100500 Total Paid-in Capital and Retained Earnings Less : Treasury Stock 54000 Total Stockholders'Equity