Indigo Company has two classes of capital stock outstanding: 9%, $20 par preferred and $5 par common. At December 31, 2020, the following accounts were included in stockholders' equity. Preferred Stock, 141,100 shares Common Stock, 1,979,000 shares Paid-in Capital in Excess of Par-Preferred Stock Paid-in Capital in Excess of Par-Common Stock Retained Earnings $ 2,822,000 9,895,000 194,000 26,547,000 4,497,000 The following transactions affected stockholders' equity during 2021. Jan. 1 27,400 shares of preferred stock issued at $22 per share. Feb. 1 50,700 shares of common stock issued at $22 per share. June 1 2-for-1 stock split (par value reduced to $2.50). July 1 27,600 shares of common treasury stock purchased at $10 per share. Indigo uses the cost method. Sept. 15 9,500 shares of treasury stock reissued at $12 per share. Dec. 31 The preferred dividend is declared, and a common dividend of 48 per share is declared. Dec. 31 Net income is $2,134,000. Prepare the stockholders' equity section for Indigo Company at December 31, 2021. (Enter account name only and do not provide descriptive information.) INDIGO COMPANY Stockholders' Equity