On January $1,2025,$ Sunland Corporation had $91,200$ shares of $$1$ par value common stock issued and outstanding. During the year, the following transactions occurred:

Mar. $1$ Issued $106,200$ shares of common stock for $$796,500.$

June $1$ Declared a cash dividend of $$2$ per share to stockholders of record on June $15.$

June $30$ Paid the $$2$ cash dividend.

Dec. $1$ Purchased $5,900$ shares of common stock for the treasury for $$18$ per share.

Dec. $15$ Declared a cash dividend on outstanding shares of $$2\mathrm{.}50$ per share to stockholders of record on December $31.$

Net income for $2025$ totaled $$1,072,500.$