Maris Mortinez organzed Msrhsttsn Transport Compony In Jonuery $2021.$ The corporetion Immed stely lssued st Sg per share ane$-$

half of its $200,000$ suthorized sheres of $$2$ por value comman stock On Jonusry $2,2022,$ the corporetion sold et por volue the entire

$5,000$ suthorized shsres of $8$ percent, $$100$ por volue cumul etlve preferred stock. On Jsnusry $2,2023,$ the campony sgsin needed

capitsl and lsaued $5,000$ shsres of $3$ n suthorized $10,000$ shsres of nopor cumulative preferred stack for $3$ totsl of $$512,000.$ The no$-$

por shores hsve a ststed dlvidend of $$9$ per shore.

The compony declored no dividends in $2021$ and $2022.$ At the end of $2022,$ tts retained eaming: were $$170,000.$ During $2023$ end

$2024$ combined, the compsny eerned a totsl of $$990,000.$ Dividends of $50$ cents per shere in $2023$ snd $$160$ per shsre in $2024$ were

poid on the comman stock

Requlred:

a$.$ Prepore the stockholders' equlty section of the bolsnce shest et December $31,2024.$