The stockholders' equity accounts of Skysong, Inc. on January $1,2022,$ were as follows.

$\backslash$table$[[$Preferred Stock $(8\%,$ $$50$ par, cumulative, $10,500$ shares authorized$),$$$400,000$

The stockholders' equity accounts of Skysong, Inc. on January $1,2022,$ were as follows.

$\backslash$table$[[$Preferred Stock $(8\%,$ $$50$ par, cumulative, $10,500$ shares authorized$),$$$400,000.$prepare a stockholder equity section at december $312022,$ including the disclosure of the preferred dividends in arrears.