I am double checking if everything is correct and where it is supposed to be. The second field below "Long-term debt" is empty or what should be there? The same question for the field above "Total Equity" that is fixed and below "Capital Surplus."

I have these options for both fields:

During the past year, the company issued 11.2 million shares of new stock at a total price of $60.4 million, and issued $36.2 million in new long-term debt. The company generated $11.4 million in net income and paid $3.2 million in dividends. Construct the current balance sheet reflecting the changes that occurred at the company during the year. (Do not round intermediate calculations and enter your answers in dollars, not millions of dollars, e.g., 1,234,567.) points eBook Information Control Corp. Current Balance Sheet $ Long-term debt 102,400,000 Print Total long-term debt Shareholders equity Common stock Preferred stock Accumulated retained earnings Capital surplus 27,400,000 4,120,000 144,400,000 95,400,000 $ Total equity Total Liabilities & Equity 271,320,000 373,720,000 Accounts payable Accumulated retained earnings $ Capital surplus 27,400,000 4,120,000 144,400,000 95,400,000 Common stock ud dl sur plus Total equity Total Liabilities & Equity $ $ 271,320,000 373,720,000 Accumulated retained earnings Capital surplus Common stock Long-term debt 27,400,000 4,120,000 144,400,000 95,400,000 Preferred stock va al sur plus During the past year, the company issued 11.2 million shares of new stock at a total price of $60.4 million, and issued $36.2 million in new long-term debt. The company generated $11.4 million in net income and paid $3.2 million in dividends. Construct the current balance sheet reflecting the changes that occurred at the company during the year. (Do not round intermediate calculations and enter your answers in dollars, not millions of dollars, e.g., 1,234,567.) points eBook Information Control Corp. Current Balance Sheet $ Long-term debt 102,400,000 Print Total long-term debt Shareholders equity Common stock Preferred stock Accumulated retained earnings Capital surplus 27,400,000 4,120,000 144,400,000 95,400,000 $ Total equity Total Liabilities & Equity 271,320,000 373,720,000 Accounts payable Accumulated retained earnings $ Capital surplus 27,400,000 4,120,000 144,400,000 95,400,000 Common stock ud dl sur plus Total equity Total Liabilities & Equity $ $ 271,320,000 373,720,000 Accumulated retained earnings Capital surplus Common stock Long-term debt 27,400,000 4,120,000 144,400,000 95,400,000 Preferred stock va al sur plus