Stellar Company has two classes of capital stock outstanding: 8%, $20 par preferred and $5 par common. At December 31, 2020, the following accounts were included in stockholders equity.

Preferred Stock, 148,200 shares		$ 2,964,000
Common Stock, 1,991,000 shares		9,955,000
Paid-in Capital in Excess of ParPreferred Stock		207,000
Paid-in Capital in Excess of ParCommon Stock		26,478,000
Retained Earnings		4,495,000

The following transactions affected stockholders equity during 2021.

Jan. 1		29,200 shares of preferred stock issued at $23 per share.
Feb. 1		46,100 shares of common stock issued at $21 per share.
June 1		2-for-1 stock split (par value reduced to $2.50).
July 1		28,900 shares of common treasury stock purchased at $10 per share. Stellar uses the cost method.
Sept. 15		9,200 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 $2,138,000.

Prepare the stockholders equity section for Stellar Company at December 31, 2021. (Enter account name only and do not provide descriptive information.)