The Stockholders Equity accounts of ExxonMobil on December 31, 2022 were as follows: Preferred Stock (6%, $100 par, cumulative, 800 authorized) $600,000 Common Stock ($3 par, 1,500,000 authorized) 900,000 APIC Preferred Stock 90,000 APIC Common Stock 700,000 Retained Earnings 780,000 Treasury Stock Common ($9 cost) 45,000 During 2023, ExxonMobil had the following transactions and events pertaining to its stockholders equity: March 21: Issued 20,000 shares of Common Stock in exchange for Land. On the date of purchase, the Land had a Fair Market Value of $210,000 and the stock was selling for $11 per share. November 22: Purchased 700 shares of Common Stock for the Treasury at a cost of $6,300. The March 21st entry would include a