For Feet's Sake has two classes of stock authorized: $8\%,$ $$10$ par preferred, and $$1$ par value common. The following transactions affect stockholders' equity during $2024,$ its first year of operations:

January $2$ Issues $100,000$ shares of common stock for $$23$ per share.

February $6$ Issues $1,800$ shares of $8\%$ preferred stock for $$12$ per share.

September $10$ Purchases $10,000$ shares of its own common stock for $$28$ per share.

December $15$ Resells $5,000$ shares of treasury stock at $$33$ per share.

In its first year of operations, For Feet's Sake has net income of $$148,000$ and pays dividends at the end of the year of $$95,000($$$1$ per share$)$ on all common shares outstanding and $$1,440$ on all preferred shares outstanding.

Required:

Prepare the stockholders' equity section of the balance sheet for For Feet's Sake as of December $31,2024$