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 $$17$ per share.

February $6$ Issues $1,200$ shares $of8\%$ preferred stock for $$12$ per share.

September $10$ Purchases $10,000$ shares $of$ its own common stock for $$22$ per share.

December $15$ Resells $5,000$ shares $of$ treasury stock $at$ $$27$ per share.

In its first year of operations, For Feet's Sake has net income of $$142,000$ and pays dividends at the end of the year of per

share$)$ on all common shares outstanding and $$960$ on all preferred shares outstanding.

Required:

Prepare the stockholders' equity section of the balance sheet for For Feet's Sake as of December $31,2024.($Amounts to be deducted

should be indicated by a minus sign.$)$