Prom Night Formal Wear has the following stockholders' equity accounts at December 31, 2021: Common Stock, $1 par value, 2,900,000 shares; Additional Paid-in Capital, $23 million; Retained Earnings, $17 million; and Treasury Stock, 40,000 shares, $1.25 million. Prepare the stockholders' equity section of the balance sheet. (Enter your answers in dollars, not in millions. Amounts to be deducted should be indicated with a minus sign.)