The Stockholder$$s Equity accounts of a corporation on January $1,2022,$ were as follows:

Preferred Stock $(5\%,$ $$10$ par, cumulative, $5,000$ shares authorized$)$ $$49,000$

Common Stock $($$$5$ par, $500,000$ shares authorized$)1,050,000$

Additional Paid in Capital $$ Preferred $288,120$

Additional Paid in Capital $$ Common $3,108,000$

Retained Earnings $1,199,800$

During $2022,$ the corporation had the following transactions and events relating to its Stockholders Equity:

Jan. $2$ Purchased $3,500$ shares of its own common stock to add to the Treasury at a cost of $$75,250.$

Feb. $21$ Issued $14,000$ shares of common stock in exchange for a building. On the date of the exchange, the FMV of the building was $$296,800$ and the stock was trading at $$20\mathrm{.}25$ per share.

Mar. $21$ Sold $1,400$ shares of treasury stock $$ common for $$24$ per share.

Nov. $14$ Issued $700$ shares of preferred stock for $$50,400$

Dec. $31$ Determined that net income for the year was $$316,400.$ Dividends were declared and paid during December. These dividends included a $$0\mathrm{.}20$ per share dividend to common stockholders of record as of December $20.$ There are no dividends in arrears.

What is total stockholder$$s equity as of December $31,2022?$

Select one:

a$.$ $$6,256,390$

b$.$ $$6,258,490$

c$.$ $$6,254,290$

d$.$ $$6,303,570$

e$.$ $$6,346,690$