Please answer both this is my last question. Every time I post someone puts a wrong answer.

Required information [The following information applies to the questions displayed below.] Global Marine obtained a charter from the state in January that authorized 1,000,000 shares of common stock, $5 par value. During the first year, the company earned $460,000 of net income and declared no dividends; the following selected transactions occurred in the order given: a. Issued 100,000 shares of the common stock at $61 cash per share. b. Reacquired 31,000 shares at $56 cash per share. c. Reissued 13,000 shares from treasury for $57 per share. d. Reissued 13,000 shares from treasury for $55 per share. 2. Prepare journal entries to record each transaction. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) 2. Prepare journal entries to record each transaction. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) [The following information applies to the questions displayed below.] Global Marine obtained a charter from the state in January that authorized 1,000,000 shares of common stock, $5 par value. During the first year, the company earned $460,000 of net income and declared no dividends; the following selected transactions occurred in the order given: a. Issued 100,000 shares of the common stock at $61 cash per share. b. Reacquired 31,000 shares at $56 cash per share. c. Reissued 13,000 shares from treasury for $57 per share. d. Reissued 13,000 shares from treasury for $55 per share. 3. Prepare the stockholders' equity section of the balance sheet at December 31. (Amounts to be deducted should be indicated by a minus sign.) Answer is not complete. GLOBAL MARINE Balance Sheet (Partial) At December 31 Stockholders' Equity Contributed Capital