Whispering Winds Corp. has the following capital stock outstanding at December 31,2020 : 9% Preferred stock, $100 par value, cumulative 15,000 shares issued and outstanding $1,500,000 Common stock, no par, $10 stated value, 510,000 shares authorized, 370,000 shares issued and outstanding 3.700.000 The preferred stock was issued at $124 per share. The common stock was issued at an average per share price of $14. Prepare the paid-in capital section of the balance sheet at December 31, 2020