Waterway Company has two classes of capital stock outstanding: $9\%,$ $$20$ par preferred and $$5$ par common. At December $31,2025,$ the following accounts were included in stockholders' equity.

Preferred Stock, $149,800$ shares $$2,996,000$

Common Stock,$2,026,000$ shares $10,130,000$

Paid$-$in Capital in Excess of Par$-$Preferred Stock $195,000$

Paid$-$in Capital in Excess of Par$-$Common Stock $27,225,000$

Retained Earnings $4,572,000$

The following transactions affected stockholders' equity during $2026.$

Jan$\mathrm{.}131,800$ shares of preferred stock issued at $$23$ per share.

Feb$\mathrm{.}154,400$ shares of common stock issued at$$19$ per share.

June $12-$for$-1$ stock split $($par value reduced to $$2\mathrm{.}50).$

July $127,600$ shares of common treasury stock purchased at $$10$per share. Waterway uses the cost method.

Sept$\mathrm{.}1510,300$ shares of treasury stock reissued at $$11$ per share.

Dec$\mathrm{.}31$ The preferred dividend is declared, and a common dividend of $454$ per share is declared.

Dec$\mathrm{.}31$ Net income is $$2,075,000.$

Prepare the stockholders'equity section for Waterway Company at December $31,2026.($Enter account name only and do not provide descriptive information.$)$