Whispering Company has two classes of capital stock outstanding: 7%, $20 par preferred and $5 par common. At December 31, 2020, the following accounts were included in stockholders' equity. Preferred Stock, 143,700 shares $2,874,000 Common Stock, 1,980,000 shares 9,900,000 Paid-in Capital in Excess of Par-Preferred Stock 209,000 Paid-in Capital in Excess of Par-Common Stock 26,891,000 Retained Earnings 4,544,000 The following transactions affected stockholders' equity during 2021. Jan. 1 Feb. 1 30,900 shares of preferred stock issued at $22 per share. 50,100 shares of common stock issued at $19 per share. June 1 2-for-1 stock split (par value reduced to $2.50). July 1 Sept. 15 28,100 shares of common treasury stock purchased at $10 per share. Whispering uses the cost method. 9,200 shares of treasury stock reissued at $12 per share. Dec. 31 Dec. 31 The preferred dividend is declared, and a common dividend of 53 per share is declared. Net income is $2,139,000. Prepare the stockholders' equity section for Whispering Company at December 31, 2021. (Enter account name only and do not provide descriptive information.)