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On January 1 , 2 0 2 4 , Dolar Incorporated had the following account balances in its shareholders' equity accounts. Common stock, $ 1

On January 1,2024, Dolar Incorporated had the following account balances in its shareholders' equity accounts.
Common stock, $1 par, 244,000 shares issued $ 244,000
Paid-in capitalexcess of par, common 488,000
Paid-in capitalexcess of par, preferred 180,000
Preferred stock, $100 par, 18,000 shares outstanding 1,800,000
Retained earnings 3,600,000
Treasury stock, at cost,4,400 shares 22,000
During 2024, Dolar Incorporated had several transactions relating to common stock.
January 15: Declared a property dividend of 100,000 shares of Burak Company (book value $11.6 per share, fair value $9.80 per share).
February 17: Distributed the property dividend.
April 10: A 2-for-1 stock split was declared and distributed on outstanding common stock and effected in the form of a stock dividend. (Dolar chose to reduce Paid-in capitalexcess of par.) The fair value of the stock was $4 on this date.
July 18: Declared and distributed a 4% stock dividend on outstanding common stock. The fair value is $5 per share.
December 1: Declared a 50 cents per share cash dividend on the outstanding common shares.
December 20: Paid the cash dividend.
Required:
Without preparing journal entries, prepare the shareholders' equity section of Dolar's balance sheet as of December 31,2024. Assume net income is $440,000 for 2024.
Note: Negative amounts should be entered with a minus sign.

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