help me complete c$)$ with the correct format, some of my response seems to be wrong for a$)$ and b$)$

Current Attempt in Progress transactions took place during the first year of operations with respect to these shares:

Jan. $1$ The articles of incorporation were filed and state that an unlimited number of common shares and $45,000$ preferred shares are authorized. $2024,$ at which time the shares will be issued. $2023.$ Shares are to be issued once the full payment is received.

Mar. $345,000$ common shares were sold by an underwriter for $\backslash (\backslash$$ $47\backslash )$ per share. The underwriter charged WI a $\backslash (5\backslash \%\backslash )$ commission on the sale.

May $10$ WI paid $\backslash (\backslash$$ $1,800\backslash )$ to a printing company for costs involved in printing common share certificates. As well, an invoice for legal fees related to the issue of common shares was received for $\backslash (\backslash$$ $13,500\backslash ).$ to estimate the value of the common share portion of the transaction. exchange. No interest was to be charged on the outstanding balance; however, the shares were issued immediately. paid and no cash would be refunded.

Dec. $31$ WI declared a dividend of $\backslash (\backslash$$ $180,000\backslash )$ for $2023.$ Net income for the year was $\backslash (\backslash$$ $720,000\backslash ).$ account titles and enter $0$ for the amounts. Record entries in the order displayed in the problem statement.$)$

No Entry

Share Subscriptions Receivable

Share Subscriptions Receivable

$1105650$

Cash

$109350$

Common Shares Subscribed

$1215000$

Share Subscriptions Receivable

$2579850$

Cash

$255150$

Common Shares Subscribed

$2835000$

$2009250$

Common Shares

$15300$ Common Shares

Cash

Cash

Common Shares

Preferred Shares

Notes Payable

Cash

Share Subscriptions Receivable

$($To record collection of subscriptions receivable$)$

Common Shares Subscribed

$($To record issuance of shares for fully paid subscriptions$)$

Share Subscriptions Receivable Common Shares Subscribed

Common Shares

$($To record issuance of shares for fully paid subscriptions$)$

Common Shares Subscribed

Share Subscriptions Receivable

$($To record forfeit of unpaid subscriptions receivable$)$

Cash Dividends$-$Preferred

$($To record dividends declared to preferred shareholders$)$

Common Shares Dividends Distributable

$($To record dividends declared to common shareholders$)($b$)$

Your answer is incorrect.

What was amount of the dividend per share declared on December $31?($Round answer to $2$ decimal places, e$.$g$.5\mathrm{.}25.)$ Prepare the shareholders' equity section of the SFP as at December $31,2023.$

WILDHORSE INC.

Shareholders' Equity $\backslash$$