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The stockholders' equity accounts of Pina Colada Corp. on January 1, 2025, were as follows. During 2025, the corporation had the following transactions and events pertaining to its stockholders' equity. Feb. 1 Issued 13,500 shares of common stock for $81,000. Mar. 20 Purchased 2,700 additional shares of common treasury stock at $7 per share. Oct. 1 Declared a 7\% cash dividend on preferred stock, payable November 1. Nov. 1 Paid the dividend declared on October 1. Dec. 1 Declared a $0.50 per share cash dividend to common stockholders of record on December 15, payable December 31, 2 Dec. 31 Determined that net income for the year was $754,000. Paid the dividend declared on December 1. Prepare the stockholders' equity section of the balance sheet at December 31, 2025. (Enter account name only and do not provide descriptive information.) PINA COLADA CORP. Partial Balance Sheet December 31, 2025 Stockholders' Equity Paid-in Capital Capital Stock Preferred Stock $810000 Common Stock 2781000 Paid-in Capital $ Paid-in Capital Retained Earnings 2571600 Total Capital Stock \begin{tabular}{||r||} \hline \hline \\ \hline \\ \hline \\ \hline \end{tabular}