Whispering Company has two classes of capital stock outstanding: $8\%,$$$20$ par preferred and $$5$ par common. At December $31,2025,$ the following accounts were included in stockholders' equity.

Preferred Stock, $141,000$ shares $$2,820,000$

Common stock $2,000,000$ shares $.$ $$10,000,000$

paid in capital in excess of par$-$ preferred stock $194,000$

paid in capital in excess of par $-$ common stock$26,877,000$

retained earnings $$4,562,000$

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

Jan. $131,500$ shares of preferred stock issued at $$22$ per share.

Feb. $151,100$ shares of common stock issued at $$19$ per share.

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

july $128,600$ shares of common treasury stock purchase at $$11$ per share. whispering uses the cost method.

sept $15.9,100$ shares of treasury stock reissued at $$12$ per share.

dec $31.$ the preferred dividend is declared, and a common dividend of $50$c per share is declared. dec $31.$ net income is $$2,090,000$

prepare the stockholders equity section for whispering company at december $31,2026.$

prepare in a table format as the image below. thanks.