The stockholders' equity accounts of Pronghorn Corp. 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 5,000 shares of common stock for $30,000. Mar. 20 Purchased 1,000 additional shares of common treasury stock at $9 per share. Oct. 1 Declared a 6\% cash dividend on preferred stock, payable November 1. Nov. 1 Paid the dividend declared on October 1. Dec. 1 Declared a $0.50 per share cash dividend to common stockholders of record on December 15 , payable December 31, 2022. Dec. 31 Paid the dividend declared on December 1. Prepare the stockholders' equity section of the balance sheet at December 31,2022 . Include 2022 net income of $326,500 as an increase to the January 1, 2022, Retained Earnings. PRONGHORN CORP. Partial Balance Sheet $ $