Splish Company was formed on July 1, 2023. It was authorized to issue 294,400 shares of $10 par value common stock and 103,600 shares of 7%, $25 par value, cumulative and nonparticipating preferred stock. Splish Company has a July 1-June 30 fiscal year. The following information relates to the stockholders' equity accounts of Splish Company. Common Stock Prior to the 2025-2026 fiscal year, Splish Company had 113,900 shares of outstanding common stock issued as follows. 1. 85,600 shares were issued for cash on July 1, 2023, at $34 per share. 2. On July 24, 2023, 5,000 shares were exchanged for a plot of land which cost the seller $70,700 in 2017 and had a fair value (based on recent land sales) of $209,700 on July 24, 2023. 3. 23,300 shares were issued on March 1, 2024, for $39 per share. During the 2025-2026 fiscal year, the following transactions regarding common stock took place. November 30, 2025 December 15, 2025 Splish purchased 2,100 shares of its own stock on the open market at $41 per share. Splish uses the cost method for treasury stock. Splish declared a 5% stock dividend for stockholders of record on January 15, 2026, to be issued on January 31, 2026. Splish was having a liquidity problem and could not afford a cash dividend at the time. Splish's common stock was selling at $54 per share on December 15, 2025. June 20, 2026 Splish sold 510 shares of its own common stock that it had purchased on November 30, 2025, for $21.400. Preferred Stock Splish issued 36,000 shares of preferred stock at $46 per share on July 1, 2024. Cash Dividends Splish has followed a schedule of declaring cash dividends in December and June, with payment being made to stockholders of record in the following month. The cash dividends which have been declared since inception of the company through June 30, 2026, are shown below. Declaration Date Common Stock Preferred Stock 12/15/24 $0.30 per share $1 per share 6/15/25 $0.30 per share $1 per share 12/15/25 $1 per share No cash dividends were declared during June 2026 due to the company's liquidity problems. Retained Earnings As of June 30, 2025, Splish's retained earnings account had a balance of $709.200. For the fiscal year ending June 30, 2026, Splish nd not income of $39 400 Prepare the stockholders' equity section of the balance sheet, for Splish Company as of June 30, 2026, as it should appear in its annual report to the shareholders. (Enter account name only and do not provide descriptive information.)" SPLISH COMPANY Stockholders' Equity June 30, 2026 Capital Stock Preferred Stock Common Stock Total Capital Stock: Additional Paid-in Capital Paid-in Capital in Excess of Par-Preferred Stock Paid-in Capital in Excess of Par Common Stock Paid-in Capital from Treasury Stock 900.000 756,000 Paid-in Capital from Treasury Stock Total Paid-in Capital Retained Earnings Total Paid-in Capital and Retained Earnings Less: Treasury Stock Total Stockholders' Equity eTextbook and Media List of Accounts 65,190