I just need help with the two numbers i got wrong!

CALCULATOR PRINTER VERSION MACK NET Sheffield Corporation is a regional company which is an SEC registrant. The corporation's securities are thinly traded on NASDAQ. Sheffield Corp. has issued 19,000 units. Each unit consists of a $950 par, 12% subordinated debenture and 19 shares of $10 par common stock. The units were sold to outside investors for cash at $1,672 per unit. Prior to this sale, the 2-week ask price of common stock was $76 per share. Twelve percent is a reasonable market yield for the debentures, and therefore the par value of the bonds is equal to the fair value. (a) Prepare the journal entry to record Shelfele's transaction, under the following condition (Round answers to decimal places, e.g. $38,487. Credit accountities are automatically Indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) (1) Employing the incremental method. (2) Employing the proportional method, assuming the recent price quote on the common stock reflects fair value No. Account Titles and Explanation Debt Credit 1 Cash 31,768,000 Bonds Payable 18,050,000 Common Stock 3.610.000 e Paid in Capital in ons 10,100,000 2 Cash 31,768.000 Discount on Bonds Payable 9,879,218 Bonds Payable 18.050.000 common stock 3610.000 Pale Capital in Exces 19,987,210