The stockholders' equity accounts of Sheridan Company 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 common stock for $118,000. Apr. 14 Sold 5,800 shares of treasury stock-common for $34,000. Sept. 3 Issued 5,100 shares of common stock for a patent valued at $35,400. Nov. 10 Purchased 1,100 shares of common stock for the treasury at a cost of $6,200. Dec. 31 Determined that net income for the year was $425,000. 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 Preferred Stock \begin{tabular}{|} 425000 \\ \hline \end{tabular} Paid-in Capital in Excess of Par-Preferred Stock Total Additional Paid-in Copital Total Paid-in Capital Retained Earnings Total Paid-in Capital and Retained Earnings ov