The following accounts appear in the records of Paisan Inc. at December 31, 2022. Common Stock (no-par, $1 stated value,

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The following accounts appear in the records of Paisan Inc. atDecember 31, 2022. Common Stock (no-par, $1 stated value, 400,000shares authorized, 250,000 shares issued) $250,000 Paid-in Capitalin Excess of Stated Value—Common Stock 1,200,000 Preferred Stock($50 par value, 8%, 40,000 shares authorized, 14,000 shares issued)700,000 Retained Earnings 920,000 Treasury Stock (9,000 commonshares) 64,000 Paid-in Capital in Excess of Par Value—PreferredStock 24,000 Accumulated Other Comprehensive Loss 31,000 Preparethe stockholders’ equity section at December 31.