Wildhorse Co. reported the following balances at December 31, 2021: common stock $402,000, paid-in Capital in Excess of Par- common stock $101,000, and retained earnings $260,000. During 2022, the following transactions affected stockholders' equity. 1. Issued preferred stock with a par value of $129,000 for $198,000. 2. Purchased treasury stock (common) for $38,000. 3. Earned net income of $142,000. 4. Declared and paid cash dividends of $57,000. Prepare the stockholders' equity section of Wildhorse Co.'s December 31, 2022, balance sheet. Wildhorse Co. Balance Sheet (Partial) Paid-in Capital Capital Stock Preferred Stock Common Stock Total Capital Stock Additional Paid-in Capital December 31, 2022