hey can you help me to i get right answer for red box. this my last chance. please. i did two mistake.

The following shareholders' equity accounts are reported by Sunland Inc. on January 1: Common shares (unlimited authorized, 162,000 issued) Preferred shares (54 cumulative, convertible 100,000 authorized, 5.800 issued) Contributed surplus-reacquisition of common shares Retained earnings $2,592,000 435.000 31,600 1.268,000 Mar. The following selected transactions occurred during the year: Feb. 11 Issued 54,000 common shares at $2Cper share. 2 Reacquired 20,300 common shares at $22 per share. June Split the common shares 2 for 1 when the common shares were trading at $30 per share. July 25 Reacquired 460 preferred shares at $70 per share. Sept. 16 Reacquired 54,000 common shares for $17 per share. Oct 27 Declared a 5% common stock dividend distributable on December 13 to shareholders of record on November 24. The fair value of the common shares on October 27 was $19 per share. Distributed the stock dividend declared on October 27. The fair value of the common shares on December 13 Dec 13 was $21 per share. Date Account Titles and Explanation Debit Credit Feb. 11 Cash 1080000 1080000 Mar. 2 324800 Common Shares (Issued common shares for cash.) Common Shares Contributed Surplus - Reacquisition of Common Shares Retained Earnings 31.600 90200 Cash 446600 (To record reacquisition of common shares.) Preferred Shares July 25 34500 Contributed Surplus - Reacquisition of Preferred Shares 32200 Cash 2300 (To record reacquisition of preferred shares.) Sept. 16 Common Shares 432000 Contributed Surplus. Reacquisition of Common Shares. 486000 Contributed Surplus - Rescuisition of Preferred Shares 32200 Cash 2300 To record reacquisition of preferred shares) Sept. 16 Common Shares 432000 Contributed Surplus-Reacquisition of Common Shares 486000 Cach 919000 (To record reacquisition of common shares) Retsemings Sct. 27 320530 320530 BD Stock Dividends Distributable To record declaration of stock dividend.) Stock Dividends Distributable In 10 v 134960 134960 Common Shares (To record distribution of stock dividend.)