Whispering Winds Corporation was organized on January $1,2020.$ It is authorized to issue $12,500$ shares of $8\%,$ $$100$ par value preferred stock, and $513,000$ shares of no$-$par common stock with a stated value of $$2$ per share. The following stock transactions were completed during the first year. Jan. $10$ Issued $78,000$ shares of common stock for cash at $$4$ per share. Mar. $1$ Issued $5,750$ shares of preferred stock for cash at $$110$ per share. Apr. $1$ Issued $23,000$ shares of common stock for land. The asking price of the land was $$94,000.$ The fair value of the land was $$80,500.$ May $1$ Issued $81,500$ shares of common stock for cash at $$4\mathrm{.}25$ per share. Aug. $1$ Issued $10,500$ shares of common stock to attorneys in payment of their bill of $$42,000$ for services performed in helping the company organize. Sept. $1$ Issued $11,500$ shares of common stock for cash at $$6$ per share. Nov. $1$ Issued $3,000$ shares of preferred stock for cash at $$108$ per share. Journalize the transactions. Post to the stockholders$$ equity accounts. $($Post entries in the order of journal entries presented in the previous part.$)$ Prepare the paid$-$in capital section of stockholders$$ equity at December $31,2020.($Enter the account name only and do not provide the descriptive information provided in the question.$)$