Whispering Company has two tlasses of capital stock outstanding. 8%,520 par preferred and 55 par common, At December 31,2025 . the following accounts were included in stockholders' equity. The following transactions affected stockholders' eduity during 2026 Jan.1 31:500 shures ot preferred stockiswed at $22 per share. Feb. 1 51,100 shares of common stock issoed at 519 per thare. June 1 2foi.1 stock siplit igar value reduced to 52.500. Wly 128,600 shares of common treauury stock purchaned at 511 per share. Whaspering uses the cont method. Sepe 15 . 100 shares of treasury stock reisued at $12 per thare Sept. 159,100 shares of treasury stock reissued at $12 per share. Dec. 31 The preferred dividend is declared, and a common dividend of 504 per share is declared. Dec 31 Netincome is $2,090,000. Prepare the stockholders' equity section for Whispering Company at December 31, 2026, (Enter account name only and do not provide descriptive information)