Bramble Corp. has been authorized to issue $21,400$ shares of $$100$ par value, $8\%,$ noncumulative preferred stock and $1,145,000$ shares of no$-$par common stock.

The corporation assigned a $$4$ stated value to the common stock. At December $31,2022,$ the ledger contained the following balances pertaining to stockholders$$ equity.

Preferred Stock$$164,000$Paid$-$in Capital in Excess of Par Value$$Preferred Stock$22,400$Common Stock$2,030,000$Paid$-$in Capital in Excess of Stated Value$$Common Stock$1,650,000$Treasury Stock $(4,380$ common shares$)56,940$Retained Earnings$83,700$Accumulated Other Comprehensive Income$50,400$

The preferred stock was issued for $$186,400$ cash. All common stock issued was for cash. In November $4,380$ shares of common stock were purchased for the treasury at a per share cost of $$13.$ No dividends were declared in $2022.$

Prepare the stockholders$$ equity section of the balance sheet at December $31,2022.$ Prepare the stockholders' equity section of the balance sheet at December $31,2025.($Enter account name only and do not provide descriptive information.$)$

BRAMBLE CORP.

Partial Balance Sheet

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