Whispering Winds Corp. was organized on January $1,2021.$ During its first year, the corporation issued $2,000$ shares of $$50$ par value preferred stock and $110,000$ shares of $$10$ par value common stock. At December $31,$ the company declared the following cash dividends: $2021,$$$5,300$;$2022,$$$12,400$; and $2023,$$$29,800.$