Please help with this accounting problem! I am not sure I have my calculations right!

Problem 11-02A The stockholders' equity accounts of Cheyenne Corp. on January 1, 2022, were as follows. Preferred Stock (7%, $100 par noncumulative, 6,500 shares authorized) Common Stock ($4 stated value, 390,000 shares authorized) Paid-in Capital in Excess of Par Value-Preferred Stock Paid-in Capital in Excess of Stated Value-Common Stock Retained Earnings Treasury Stock (6,500 common shares) $390,000 1,300,000 19,500 624,000 894,400 52,000 During 2022, the corporation had the following transactions and events pertaining to its stockholders' equity. Feb. 1 Issued 6,500 shares of common stock for $39,000. Mar. 20 Purchased 1,300 additional shares of common treasury stock at $7 per share. Oct. 1 Declared a 7% cash dividend on preferred stock, payable November 1. Nov. 1 Paid the dividend declared on October 1. Dec. 1 Declared a $0.50 per share cash dividend to common stockholders of record on December 15, payable December 31, 2022. Dec. 31 Determined that net income for the year was $364,000. Paid the dividend declared on December 1. Journalize the transactions. (Include entries to close net income and dividends to Retained Earnings.) (Record entries in the order displayed in the problem statement. Credit account titles 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 o for the amounts. Round answers to 0 decimal places, e.g. 5,275.) Date Account Titles and Explanation Credit Debit 39000 Feb. 1 Cash Common Stock 26000 Paid-in Capital in Excess of Par Value-Common St 13000 Mar. 20 Treasury Stock 9100 9100 Cash Cash Dividends Oct. 1 27300 Dividends Payable 27300 Nov. 1 Dividends Payable 27300 Cash 27300 Dec. 1 Cash Dividends 161850 Dividends Payable 161850 Dec. 31 Income Summary 364000 Retained Earnings 364000 (To record net income) Dec. 31. Retained Earnings 189150 189150 Cash Dividends (To close cash dividends) Dividends Payable Dec. 31 161850 Cash 161850 (To record payment of cash dividends payable) Calculate the payout ratio, earnings per share, and return on common stockholders' equity. (Note: Use the common shares outstanding on January 1 and December 31 to determine the average shares outstanding.) (Round earning per share to 2 decimal places, e.g. $2.66 and all other answers to 1 decimal place. 17.5%.) Payout ratio Earnings per share Return on common stockholders' equity Click if you would like to Show Work for this question: Open Show Work