I need the correct answer for this question I already tried to do it but I have it wrong

Ayayai Corporation is a regional company which is an SEC registrant. The corporation's securities are thinly traded on NASDAQ (National Association of Securities Dealers Quotes). Ayayai Corp. has issued 10,000 units. Each unit consists of a $600 par, 12% subordinated debenture and 10 shares of $5 par common stock. The units were sold to outside investors for cash at $905 per unit. Prior to this sale the 2-week ask price of common stock was $40 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 Ayayai' transaction, under the following conditions: (Round:answers to 0 decimal place, e.g. 38,487. Credit account titles are automaticallyindented when theamount is entered, Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all delit entries before credit entries.) (1) Employing the incremental method. (2) Employing the proportional method, assuming the recent price quotes on the common stock reflects fair value. No. Account Titles and Explanation 1. Common Stock Paid-in Capital in Excess of Par-Common Stock Debt Investments 2. Cash CommonStock \begin{tabular}{|l|l|} \hline & 544037 \\ \hline \end{tabular} Paid-in Capital in Excess of Par - Common Stock 4855328 Debt Investments 2. Cash 4=1+4050000 Common Stock 44037 Paid-in Capital in Excess of Par - Common Stock \begin{tabular}{|r} 4 \\ \hline \end{tabular} Debt Investments 6500000 Retained Earnings 2849365