Sheridan Company has two classes of capital stock outstanding: 7\%, \$20 par preferred and \$5 par common. At December 31, 2025, the following accounts were included in stockholders' equity. The following transactions affected stockholders' equity during 2026. Jan. 130,900 shares of preferred stock hisued at $22 per share. Feb. 150,100 shares of common stockissued at $19 per share. June 1 2-for-1 stock split (par value reduced to $2.50 ). $ 5 $ June 12 -for-1 stock split (par value reduced to $2.50 ). July 128,100 shares of common treasury stock purchased at $10 per share. Sheridan uses the cost method. Sept. 159,200 shares of treasury stock reissued at $12 per share. Dec. 31 The preferred dividend is declared, and a common dividend of 53 per share is declared. Dec. 31 Net income is $2,139,000. Prepare the stockholders' equity section for Sheridan Company at December 31, 2026. (Enter account name only and do not provide descriptiv SHERIDAN COMPANY Stockholders' Equity $ $ $