The ledger of Marigold Corp. at December 31, 2025, after the boaks have been closed, contains the following stockholders' equaty acecunts. Arevicw of the accounting records roveals this intormation: 1. Preferred stock is 8%,$100 par value, noncumulative. Since January 1, 2024, 10,700 shares have been outstanding, 21,400 shares are authorized. 2. Common stock is no-par with a stated value of $6 per share; 594,000 shares are authorized. 3. The danuary 1,2025, balance in Retained Earnings was \$2,277,000. 4. On October 1, 64,000 shares of common stock were sold for cashat 59 per share. 5. A cakthdividend af $397,000 was declared and properly allocated to preferred and common stock on Nowember 1. No dividends were paid to prefented stockholders in 2024 A revicw of the accounting records reveak this information: 1. Preferred stock is 8%,5100 par value, noncumulative, Since January 1,2024,10,700 shares have been outstanding, 21,400 shares are authorized 2. Common stock is no-par witha stated value of $6 per share; 594,000 shares are authorized. 3. The January 1, 2025, balance in Retained Earnings was $2,277,000. 4. On October 1, 64,000 shares of common stock were sold for cash at $9 per share. 5. A canh dividend of $397,000 was declared and properly allocated to preferred and common stock on November 1 . No dividends were paid to preferred stockholders in 2024. 6. Net income for the year was $885.000. 7. On December 31, 2025, the directors authorized disclosure of a $157,000 restriction of retained earnings for plant expatsion (Use Note A.) Reproduce the Retained Earnings account for the year