Whispering Corporation has the following account balances at December $31,2025.$

Common stock, $$5$ par value $$485,000$

Treasury stock $98,000$

Retained earnings $2,259,000$

Paid$-$in capital in excess of par$$common stock $1,443,000$

Prepare Whispering$$s December $31,2025,$ stockholders$$ equity section. $($Enter account name only and do not provide descriptive information.$)$