Having issues figuring out the table. Help would be appreciated.

Required information Problem 11-26A (Algo) Recording and reporting stock transactions and cash dividends across two accounting cycles LO 11-3, 11-6 [The following information applies to the questions displayed below.] Sun Corporation received a charter that authorized the issuance of 87,000 shares of $6 par common stock and 20,000 shares of $100 par, 5 percent cumulative preferred stock. Sun Corporation completed the following transactions during its first two years of operation. Year 1 Jan. 5 Sold 13,050 shares of the $6 par common stock for $8 per share. 12 Sold 2,000 shares of the 5 percent preferred stock for $110 per share. Apr. 5 Sold 17,400 shares of the $6 par common stock for $10 per share. Dec. 31 During the year, earned $302,300 in cash revenue and paid $242,000 for cash operating expenses. 31 Declared the cash dividend on the outstanding shares of preferred stock for Year 1. The dividend will be paid on February 15 to stockholders of record on January 10, Year 2. Year 2 Feb. 15 Paid the cash dividend declared on December 31, Year 1. Mar. 3 Sold 3,000 shares of the $100 par preferred stock for $120 per share. May. 5 Purchased 550 shares of the common stock as treasury stock at $12 per share. Dec.31 During the year, earned $249,700 in cash revenues and paid $176,500 for cash operating expenses. 31 Declared the annual dividend on the preferred stock and a $0.50 per share dividend on the common stock. Required information Event No. Year 1 Jan.5 Jan. 12 Apr.5 Dec.31 Dec.31 Dec.31 Bal. Year 2 Feb. 15 Mar. 3 May 5 Dec.31 Dec.31 Dec.31 Bal. Assets Cash 0 104,400 = 220,000 = 174,000 = 302,300 = (242,000) = 558,700 = 558,700 = = = = = = = = Liabilities Dividends Payable + + + + + + 7,000 + 7,000 + + + + + + + 7,000 + Preferred Stock + 100,000 + + + + + 100,000+ + + + + + + 100,000 + Common Stock Accounting Equation + 78,300 + + 104,400 + + + + 182,700 + + + + + + + 182,700 + Stockholders' Equity Paid-in Capital in Excess of Par - Preferred Stock + + + + + + 0 + + + + + + + 0 + Paid-in Capital in Excess of Par - Common Stock 0 0 Treasury Stock + + + + + + + 0 + +++++++ 0 + Retained Earnings 0 0 Account Titles for Retained Earnings