Tamarisk Company has two classes of capital stock outstanding: $9\%,$$$20$ par preferred and $$5$ par common. At December $31,2025,$ the following accounts were included in stockholders' equity.

Preferred Stock, $141,100$ shares

$$2,822,000$

Common Stock, $1,979,000$ shares

$9,895,000$

Paid$-$in Capital in Excess of Par$-$Preferred Stock

$194,000$

Paid$-$in Capital in Excess of Par$-$Common Stock $,26,547,000$

Retained Earnings

$4,497,000$

The following transactions affected stockholders' equity during $2026.$

Jan. $127,400$ shares of preferred stock issued at $$22$ per share.

Feb. $150,700$ shares of common stock issued at $$22$ per share.

June $1,2-$for$-1$ stock split $($par value reduced to $$2\mathrm{.}50).$

July $127,600$ shares of common treasury stock purchased at $$10$ per share. Tamarisk uses the cost method.

Sept. $159,500$ shares of treasury stock reissued at $$12$ per share.

Dec. $31$ The preferred dividend is declared, and a common dividend of per share is declared.

Dec. $31$

Net income is $$2,134,000.$PREPARE STOCK HOLDERS EQUITY SECTION AT DEC $31,2026$