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 160,600 shares of comon stock for $20 per share. February 6 issues 1,500 shares of 8x preferred stock for $12 per share. September 18 Purchases 10,600 shares of its own coneson stock for $25 per share. Decenber 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.) Prepare the stockholders' equity section of the balance sheet for For should be indicated by a minus sign.)