The stockholders' equity accounts of Swifty Corporation on January $1,2025,$ were as follows.

Preferred Stock $(7\%,$ $$100$ par noncumulative, $11,000$ shares authorized$)$

$$660,000$

Common Stock $($$$4$ stated value, $660,000$ shares authorized$)$

$2,200,000$

Paid$-$in Capital in Excess of Par$-$Preferred Stock

$33,000$

Paid$-$in Capital in Excess of Stated Value$-$Common Stock

$1,056,000$

Retained Earnings

$1,513,600$

Treasury Stock $(11,000$ common shares$)$

$88,000$