Waterway Company reported the following amounts In the stockholders' equilty sectlon of Its December $31,2024,$ balance sheet.

Preferred stock, $10\%,$ $$100$ par $(10,000$ shares authorlzed, $1,900$ shares lasued$)$

$$190,000$

Common stock, $$5$ par $(109,500$ shares authorized, $21,900$ shares lssued$)$

$109,500$

Additionai pald$-$In capital

$117,000$

Retalned earnings

Total

$\frac{453,000}{\text{\$}869\mathrm{.}500}$

During $2025,$ Waterway took part in the following transactlons concerning stockholders' equlty.

Pald the annual $2024$$$10$ per share dlvidend on preferred stock and a $$2$ per share dividend on common stock. Thege dividends had been declared on December $31,2024.$

Purchased $1,600$ shares of Its own outstanding common stock for $$37$ per share. Waterway uses the cost method.

Relesued $600$ treasury shares for land valued at $$27,400.$

$4.-$ Issued $480$ shares of preferred stock at $$105$ per share.

Declared a $10\%$stock dividend on the outstanding common stock when the stock Is selling for $$47$ per share.

lesued the stock dividend.

Declared the annual $2025$$$10$ per share dlvidend on preferred stock and the $$2$ per share dividend on common stock. These dividends are payable in $2026.$

$($a$)$

Your anewerts pertially correct. and enter O for the amounts.$)$