can any one help me with the wrong part?

Problem 11-2A (Part Level Submission) The stockholders equity accounts of Cheyenne Corp. on January 1, 2017, were as follows. Preferred Stock (7%, $100 par noncumulative, 5,000 shares authorized) Common Stock ($4 stated value, 300,000 shares authorized) Paid-in Capital in Excess of Par Value Preferred Stock Paid-in Capital in Excess of Stated Value-Common Stock Retained Earnings Treasury Stock (5,000 common shares) $300,000 1,000,000 15,000 480,000 683,500 40,000 During 2017, the corporation had the following transactions and events pertaining to its stockholders' equity Feb. 1 Issued 5,000 shares of common stock for $35,000 Mar. 20 Purchased 1,000 additional shares of common treasury stock at S8 per share Oct. 1 Declared a 7% cash dividend on preferred stock, payable November 1 Nov. 1 Paid the dividend declared on October 1 Dec. Declared a $0.85 per share cash dividend to common stockholders of record on December 15, payable December 31, 2017 Dec. 31 Determined that net income for the year was278,200. Paid the dividend declared on December 1. (a) Your answer is correct. Journalize the transactions. (Include entries to close net income and dividends to Retained Earnings.) (Record entries in the order displayed in the probiem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually. IF no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Round answers to 0 decimal places, e.g. 5,275.) Date Account Titles and Explanation Debit Credit Feb. 1 Cash 35000 Common Stock 20000 Paid-in Capital in Excess of Stated Value-Commor 15000 Mar. 20 Treasury Stock 8000 Cash 8000 Oct. 1 Cash Dividends 21000 Dividends Payable 21000 Nov. 1Dividends Payable 21000 Cash 21000 Dec. 1 Cash Dividends 211650 Dividends Payable 211650 Dec. 31 Income Summary 278200 Retained Earnings 278200 (To record net income) Dec. 31etaned Earnings 232650 Cash Dividends 232650 (To close cash dividends) 211650 Dec. 31 ; |Dividends Payable Cash 211650 To record payment of cash dividends payable) Your answer is partially correct. Try again. Enter the beginning balances in the accounts and post the journal entries to the stockholders' equity accounts. (Post entries in the order of journal entries posted in the previous part. For accountsthat have zero ending balance, the entry should be the balance date and zero for the amount. Preferred Stock 1/1 Ba 300,000 12/31 Bal. 300,000 Common Stock 1/1 Bal 1,000,000 20,000 12/31 Bal 1,020,000 Paid-in Capital in Excess of Par Value-Preferred Stock 1/1 Bal 15,000 L2/31 Bal. 15,000 Paid-in Capital in Excess of Stated Value Common Stock 480,000 15,000 12/31 Bal. 4 495,000 Retained Earnings 1/1 Ba 232,650 12/31 683,500 12/31 278,200 12/31 Bal. 729,050 Cash Dividends 10/1 21,000 12/31 211,65012/31 232,650 12/31 Bal