Whispering Company has two classes of capital stock outstanding: 8%,$20 par preferred and $5 par common. At December 31,2020 , the following accounts were included in stockholders' equity. The following transactions affected stockholders' equity during 2021. Jan. 131,100 shares of preferred stock issued at $24 per share. Feb. 150,500 shares of common stock issued at $21 per share. June 12-for-1 stock split (par value reduced to $2.50 ). July 132,900 shares of common treasury stock purchased at $11 per share. Whispering uses the cost method. Sept. 159,000 shares of treasury stock reissued at $12 per share. Dec. 31 The preferred dividend is declared, and a common dividend of 52/ per share is declared. Dec. 31 Net income is $2,078,000. Prepare the stockholders' equity section for Whispering Company at December 31, 2021. (Enter account name only and do not provide descriptive information.) WHISPERING COMPANY Stockholders' Equity $ $