I get the idea, just need help breaking it down and how you get the calculations

Brief Exercise 220 Swifty Corporation is authorized to issue 1,600,000 shares of $1 par value common stock. During 2020, the company has the following stock transactions. Jan. 15 Issued 728,000 shares of stock at $5 per share. Sept. 5 Purchased 29,000 shares of common stock for the treasury at $8 per share. Dec. 6 Declared a $0.50 per share dividend to stockholders of record on December 20, payable January 3, 2021. Journalize the transactions for Swifty Corporation. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Date Account Titles and Explanation Debit Credit Cash Common Stock Paid-in Capital in Excess of Par Value-Common Stock + Treasury Stock Cash