Parte $1.$ Note que el a$$o de contabilidad de esta empresa comienza el $1$ de julio y termina el $30$ de junio. $$Beniluz Company was formed on July $1,2019.$ It was authorized to issue $1,000,000$ shares of $$5$ par value common stock and $200,000$ shares of $4\%$ $$100$ par value, cumulative and nonparticipating preferred stock. Beniluz Company has a July $1-$June $30$ fiscal year.$$The following information relates to the stockholders equity accounts of the company:$$Common Stock$$Prior to the $2023-2024$ fiscal year, Beniluz Company had $304,000$ shares of outstanding common stock issued as follows:$1.220,000$ shares were issued for cash on July $1,2019,$ at $$24$ per share$\mathrm{.}2.$ On August $4,2021,24,000$ shares were exchanged for an office building and warehouse which had a book value in the sellers book of $$431,000$ and had an estimated fair value of $$627,000$ on August $4,2021\mathrm{.}3.60,000$ shares were issued on November $1,2022,$ for $$29$ per share.$$During the $2023-2024$ fiscal year, the following transactions regarding common stock took place:$1.$ August $31,2023-$ Beniluz purchased $5,000$ shares of its own stock on the open market at $$30$ per share. Beniluz uses the cost method for treasury stock$\mathrm{.}2.$ December $1,2023-$ Beniluz declared a $6\%$ stock dividend for stockholders of record on December $20,2023,$ to be issued on January $15,2024.$ Beniluz was having a liquidity problem and could not afford a cash dividend at the time. Beniluz s common stock was selling at $$28$ per share on December $1,2023\mathrm{.}3.$ June $20,2024-$ Beniluz sold $1,500$ shares of its own common stock that it had purchased on August $31,2023$ for $$36,000.$Preferred Stock$$Beniluz issued $20,000$ shares of cumulative preferred stock at $$105$ per share on October $1,2022.$ Each share is entitled to a $$2$ dividend every semester.$$Cash Dividends$$Beniluz has followed a schedule of declaring cash dividends in December and June, with payment being made to stockholdersof record in the following month. No cash dividends were declared during June $2024$ due to the companys liquidity problems.$$Retained Earnings$$As of June $30,2023,$ Beniluz Retained Earnings account had a balance of $$824,000$ and the Accumulated Other Comprehensive Income account had a credit balance of $$136,000.$ For the fiscal year ending June $30,2024,$ Beniluz reported net income of $$32,000$ and an unrealized loss correctly recorded as Other Comprehensive Income for the amount of $$12,000.$Instructions$$Prepare$,$ in good form, the Stockholders Equity section of the Balance Sheet, including appropriate notes, for Beniluz Company as of June $30,2024,$ as it should appear in its annual report to the shareholders.PRESENT USING EXCEL.