Nash Company has two classes of capital stock outstanding: $7\%,$$$20$ par preferred and $$5$ par common. At December $31,2025,$ the following accounts were included in stockholders' equity.

Preferred Stock, $146,600$ shares

$$2,932,000$

Common Stock, $1,998,000$ shares

$9,990,000$

Paid$-$in Capital in Excess of Par$-$Preferred Stock $201,000$

Paid$-$in Capital in Excess of Par$-$Common Stock $,26,651,000$

Retained Earnings

$4,581,000$

The following transactions affected stockholders' equity during $2026.$

Jan. $128,000$ shares of preferred stock issued at $$23$ per share.

Feb. $149,000$ shares of common stock issued at $$20$ per share.

June $12-$for$-1$ stock spliv$($par value reduced to $$2\mathrm{.}50).$

July $132,700$ shares of common treasury stock purchased at $$10$ per share. Nash uses the cost method.

Sept. $1510,700$ shares of treasury stock reissued at $$11$ per share.

Dec. $31$ The preferred dividend is declared, and a common dividend of $484$ per share is declared.

Dec. $31$ Net income is $$2,099,000.$

Prepare the stockholders' equity section for Nash Company at December $31,2026.($Enter account name only and do not provide descriptive information.$)$