During the current year, the following transactions occurred.

$1.$ The company issued to the stockholders $92,000$ rights. Ten rights are needed to buy one share of stock at $$30.$ The rights were void after $30$ days. The market price of the stock at this time was $$32$ per share.

$2.$ The company sold to the public a $$217,000,10\%$ bond issue at $103.$ The company also issued with each $$100$ bond one detachable stock purchase warrant, which provided for the purchase of common stock at $$28$ per share. Shortly after issuance, similar bonds without warrants were selling at $96$ and the warrants at $$7.$

$3.$ All but $4,600$ of the rights issued in $(1)$ were exercised in $30$ days.

$4.$ At the end of the year, $80\%$ of the warrants in $(2)$ had been exercised, and the remaining were outstanding and in good standing.

$5.$ During the current year, the company granted stock options for $10,000$ shares of common stock to company executives. The company, using a fair value option$-$pricing model, determines that each option is worth $$10.$ The option price is $$28.$ The options were to expire at year$-$end and were considered compensation for the current year.

$6.$ All but $1,000$ shares related to the stock$-$option plan were exercised by year$-$end. The expiration resulted because one of the executives failed to fulfill an obligation related to the employment contract.

$($A$)$ Prepare general journal entries for the current year to record the transactions listed above.

$($B$)$ Prepare the stockholders$$ equity section of the balance sheet at the end of the current year. Assume that retained earnings at the end of the current year is $$758,000.$