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. Prepare a stockholders' equity section at December 31, 2022, including the disclosure of the preferred dividends in arrears. (Enter the account name only and do not provide the descriptive information provided in the question.) Windsor, Inc. Balance Sheet (Partial) December 31, 2022 Stockholders' Equity Paid-in Capital Preferred Stock $ Common Stock Total Capital Stock Additional Paid-in Capital Paid-in Capital in Excess of Stated Value-Common Stock \( \$ \longdiv { 1 6 1 0 2 0 0 } \) Paid-in Capital in Excess of Par-Preferred Stock Paid-in Capital from Treasury Stock Total Additional Paid-in Capital Total Paid-in Capital Retained Earnings Total Paid-in Capital and Retained Earnings Less V: Treasury Stock Total Stockholders' Equity