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.

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

Jan. $131,800$ shares of preferred stock issued at $$23$ per share.

Feb. $1,54,400$ shares of common stock issued at $$19$ per share.

June $1-$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. $1510,300$ shares of treasury stock reissued at $$11$ per share.

Dec. $31$ The preferred dividend is declared, and a common dividend of $45!in$ per share is declared.

Dec. $31$ Net income is $ $2,075,000$ prepare the stockholders' equity section for waterway company $.$