Rolman Corporation is authorized to issue $1,000,000$ shares of $$5$ par value common stock. In its first year, the company has the following stock transactions.

$-$ Jan. $10$ Issued $400,000$ shares of stock at $$8$ per share.

$-$ Sept. $21$ Purchased $10,000$ shares of common stock for the treasury at $$9$ per share.

$-$ Dec. $24$ Declared a cash dividend of $10$ cents per share on common stock outstanding.

Prepare the stockholders$$ equity section of the balance sheet, assuming the company had retained earnings of $$150,600$ on December $31$ and an accumulated other comprehensive loss of $$105,000.$