I already submited this question but the answer was wrong. I need to know how to do this and I need to know the correct way. Please don't answer unless you know for sure you are correct.

Spartan Corporation redeemed 25 percent of its shares for $4,200 on July 1 of this year, in a transaction that qualified as an exchange under 302(a). Spartans accumulated E&P at the beginning of the year was $4,200. Its current E&P is $17,100. Spartan made dividend distributions of $2,100 on June 1 and $6,900 on August 31. Determine the beginning balance in Spartans accumulated E&P at the beginning of the next year. See Rev. Rul. 74-338, 1974-2 C.B. 101 and Rev. Rul. 74-339, 1974-2 C.B. 103 for help in making this calculation. (Round your intermediate calculations to the nearest whole dollar amount.)