The stockholders' equity section of Alpha Corporation's balance sheet as of December $31,2025$ is as follows:

Stockholders' Equity

$\backslash$table$[[$Preferred stock, $5\%,$$$100$ par value; $500,000$ shares,$],[,$ authorized, $15,000$ shares issued,$$1,500,000$

Write out the $2$ journal entries based on the information.