During 2025 , the following transactions and events occurred. 1. Issued 50,500 shares of $1 par value common stock for $4 per share. 2. Issued 62,500 shares of common stock for cash at $5 per share. 3. Purchased 16,800 shares of common stock for the treasury at $3.25 per share. 4. Declared and paid a cash dividend of $192,500. 5. Earned net income of $436,500. 6. Had other comprehensive income of $19,400. Prepare the stockholders' equity section of the balance sheet at December 31, 2025. (Enter account name only and do not provide