On January $1,2025,$ Sheridan Inc. had these stockholders' equity balances.

Common Stock, $$1$ par $(2,700,000$ shares authorized, $660,000$ shares issued $.$

Paid$-$in Capital in Excess of Par

Retained Earnings

Accumulated Other Comprehensive Income

B

During $2025,$ the following transactions and events occurred.

Issued $51,000$ shares of $$1$ par value common stock for $$4$ per share.

Issued $63,000$ shares of common stock for cash at $$6$ per share.

Purchased $23,900$ shares of common stock for the treasury at $$3\mathrm{.}50$ per share.

Declared and paid a cash dividend of $$160,000.$

Earned net income of $$428,500.$

Had other comprehensive income of $$18,400.$

Prepare the stockholders' equity section of the balance sheet at December $31,2025.($Enter account name only and do not provide descriptive information.$)$

SHERIDAN INC.

Partial Balance Sheet