The stockholders' equitty accounts of Windsor, Inc. on January 1, 2022, were as follows. During 2022, the corporation had the following transactions and events pertaining to its stockholders' equity. Feb. 1 Issued 26,000 shares of comman stack for $124,000 Apr. 14 Sold 5,900 shares of treasury stock-common for $33,700 Sept. 3 Issued 4,700 shares of common stock for a patent valued at $35,700. Nov. 10 Purchased 1,100 shares of common stock for the treasury at a cost of $5,700. Dec. 31 Determined that net income for the year was $445,000. No dividends were declared during the year. sin the