Bonita Company has two classes of capital stock outstanding: $8\%,$ $$20$ par preferred and $$5$ par common. At December $31,2025,$ the following accounts were included in stockholders' equity.

Preferred Stock, $148,100$ shares $$2,962,000$

Common Stock, $1,961,000$ shares $9,805,000$

Paid$-$in Capital in Excess of Par$-$Preferred Stock $191,000$

Paid$-$in Capital in Excess of Par$-$Common Stock $27\mathrm{.}124,000$

Retained Earnings $4,537,000$

The following transactions affected stockholders' equity during $2026.$

$31,100$ shares of common treasury stock purchased at $$10$ per share. Bonita uses the cost method.

Dec. $31$ The preferred dividend is declared, and a common dividend of $54$ per share is declared.

Jan. $128,400$ shares of preferred stock issued at $$24$ per share.

Feb. $153\mathrm{.}400$ shares of common stock issued at $$20$ per share.

June $12-$for$-1$ stock split $($par value reduced to $$2\mathrm{.}50).$

July $1$

Sept. $159,900$ shares of treasury stock reissued at $$11$ per share.

Dec. $31$ Net income is $$2,093,000.$

Prepare the stockholders equity section for Bonita Company at December $31,2026.($Enter account name only and do not provide descriptive information.$)$