wnispering vinas Lorp. was organized on January $1,2\frac{U}{{?}_5}.$ It is autnorized to issue $\frac{?}{{?}_1},80u$ snares or $\frac{?}{?}\%,$ $JU par varue preferred stock and $466,000$ shares of no$-$par common stock with a stated value of $$3$ per share. The following stock transactions were completed during the first year.

Jan. $10$ Issued $73,000$ shares of common stock for cash at $$7$ per share.

Mar: $1$ Issued $11,800$ shares of preferred stock for cash at $$54$ per share.

May $1$ Issued $118,000$ shares of common stock for cash at $$9$ per share.

Sept. $1$ Issued $5,600$ shares of common stock for cash at $$8$ per share.

Nov. $1$ Issued $3,600$ shares of preferred stock for cash at $$57$ per share.

$($a$)$

$($b$)$

$($c$)$

Prepare the paid$-$in capital portion of the stockholders' equity section at December $31,2025.($Enter account name only and do not provide descriptive information.$)$

WHISPERING WINDS CORP.

Partial Balance Sheet