Please help me figure out what am I missing in the table. Thank you!

Tom Yuppy, a wealthy investor, exchanged a plot of land that originally cost him $58,480 for 1,360 shares of $10 par common stock issued to him by Leuig Corp. On the same date, Leuig Corp. issued an additional 2,720 shares of stock to Yuppy for $43 per share. Required a. What was the value of the land at the date of the stock issue? Answer is complete and correct. Value of the land $ 58,480 b. Show the effect of the two stock issues on Leuig's books in a horizontal statements model. In the Cash Flow column, indicate whether the item is an operating activity (OA), investing activity (IA), or financing activity (FA). Use NA to indicate that an element was not affected by the event. X Answer is not complete. Balance Sheet Income Statement Assets Stockholders' Equity Revenue Expense = Net Income Cas Event Cash + Land = Common Stock + PIC in Excess + 58,480 = 13,600 + 44,880 - = 1 - Exchange of land for shares 2 - Issue of additional shares 116,960 + = 27,200 + 89,760 - = 116,960 c. Prepare the journal entries to record these transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) X Answer is not complete. No Event General Journal Debit Credit 1 1 Land 58,480 Paid-in capital in excess of par, CS 44,880 2 2 Cash 116,960 Common stock 27,200 Paid-in capital in excess of par, CS 89,760