Waterway Corporation has the following capital stock outstanding at December 31, 2020: 7% Preferred stock, $100 par value, 14,000 shares issued and outstanding Common stock, no par, $10 stated value, 500,000 shares authorized. 310,000 shares issued and outstanding $1,400,000 3,100,000 The preferred stock was issued at $125 per share. The common stock was issued at an average per share price of $13. Prepare the paid-in capital section of the balance sheet at December 31, 2020. (Enter the account name only and do not provide the descriptive information provided in the question.)