On January $1,2022,$ Vahsholtz Corporation purchased $5,000$ shares of treasury stock. Other information regarding Vahsholtz Corporation is provided as follows.

$\backslash$table$[[,2022,,2021],[$Net income,$$110,000,$$$100,000,],[$Dividends on preferred stock,$$30,000,$$$30,000,],[$Dividends on common stock,$$25,000,$$$20,000,],[$Weighted$-$average number of common shares outstanding,$45,000,50,000,],[$Common stockholders' equity beginning of year,$$750,000,$$$600,000,],[$Common stockholders' equity end of year,$$830,000,$$$750,000,]]$

$($a$)$