For Feet's Sake has two classes of stock authorized: 8%,$10 par preferred, and $1 par value common. The following transactions affec stockholders' equity during 2024, its first year of operations: January 2 Issues 100,000 shares of comenon ntock for $20 per share. Pebruary 6 Issues 1,500 shares of 81 preferred stock for $12 per ahare. Septeaber 10 Purchasen 10,000 shares of its own common stock for $25 per share. December 15 Resells 5,000 shares of treasury stock at $30 per share. In its first year of operations, For Feet's Sake has net income of $145,000 and pays dividends at the end of the year of $95,000 ( $1 per share) on all common shares outstanding and $1,200 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.)