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

Preferred stock, $8\%,$$$50$ par value: $2$ Stockholders' Equity

Paid$-$in capital in excess of par$-$Pref $2,000$ shares issued

Common stock, $$1$ par value; $1,000,000$ shares authorized; $600,000$ shares issued and outstanding

Paid$-$in capital in excess of par$-$Common stock Retained earnings

The following events occurred during $2026$:

$\backslash$table$[[100,000],[25,000],[600,000],[150,000],[5,250,000$