How do I solve the following question part A - D:

The post-closing trial balance of Oriole Corporation at December 31, 2020, contains the following stockholders' equity accounts.

Preferred Stock (16,000shares issued) $800,000

Common Stock (253,000shares issued) 2,530,000

Paid-in Capital in Excess of ParPreferred Stock 253,000

Paid-in Capital in Excess of ParCommon Stock 389,000

Common Stock Dividends Distributable 253,000

Retained Earnings 1,079,180

A review of the accounting records reveals the following.

1. No errors have been made in recording 2020 transactions or in preparing the closing entry for net income.
2. Preferred stock is $50par,6%, and cumulative;16,000shares have been outstanding since January 1, 2019.
3. Authorized stock is21,000shares of preferred,506,000shares of common with a $10par value.
4. The January 1 balance in Retained Earnings was $1,200,000.
5. On July 1,19,000shares of common stock were issued for cash at $16per share.
6. On September 1, the company discovered an understatement error of $88,600in computing salaries and wages expense in 2019. The net of tax effect of $62,020was properly debited directly to Retained Earnings.
7. A cash dividend of $253,000was declared and properly allocated to preferred and common stock on October 1. No dividends were paid to preferred stockholders in 2019.
8. On December 31, a10% common stock dividend was declared out of retained earnings on common stock when the market price per share was $16.
9. Net income for the year was $599,000.
10. On December 31, 2020, the directors authorized disclosure of a $190,000restriction of retained earnings for plant expansion. (Use Note X.)

Part A:

Reproduce the Retained Earnings account for 2020?

Part B:

A stockholders' equity section of the balance sheet for December 31, 2020?

Part C:

Allocation of the cash dividend to preferred stock

Part D:

Allocation of the cash dividend to common stock