HELP ME WITH PART B$,$ On January $5,2025,$ Whispering Corporation received a charter granting the right to issue $5,100$ shares of $\backslash$$$100$ par value, $7\backslash \%$ cumulative and nonparticipating preferred stock, and $48,600$ shares of $\backslash (\backslash$$ $10\backslash )$ par value common stock. It then completed these transactions. Jan. $11$ Issued $19,900$ shares of common stock at $\backslash$$$16$ per share. Feb. $1$ Issued to Sanchez Corp. $4,100$ shares of preferred stock for the following assets: equipment with a fair value of $\backslash (\backslash$$ $52,500\backslash )$; a factory building with a fair value of $\backslash (\backslash$$ $166,000\backslash )$; and land with an appraised value of $\backslash (\backslash$$ $252,000\backslash ).$ July $29$ Purchased $1,800$ shares of common stock at $\backslash$$$18$ per share. $($Use cost method.$)$ Aug. $10$ Sold the $1,800$ treasury shares at $\backslash$$$15$ per share. Dec. $31$ Declared a $\backslash (\backslash$$ $0\mathrm{.}45\backslash )$ per share cash dividend on the common stock and declared the preferred dividend. Dec. $31$ Closed the Income Summary account. There was a $\backslash$$$172,200$ net income.

Preferred Stock

$($To record declaration of dividend on shares$)$

$($To closed income summary account$)$

$($b$)$

Prepare the stockholders' equity section of Whispering Corporation's balance sheet as of December $31,2025.($Enter account name

only and do not provide descriptive information.$)$

WHISPERING CORPORATION

Stockholders' Equity

December $31,2025$

Preferred Stock

$

Common Stock

Additional Paid$-$in Capital

$