please show work, don't really understand the rules. thanks!

34. LO.1, 3 Complete the following schedule for each case. Unless otherwise indicated, assume that the shareholders have ample basis in the stock investment. Accumulated E&P Beginning of Year Current E&P Cash Distributions (All on Last Day of Year) Dividend Income Return of Capital ($200,000) $ 70,000 $130,000 $_----- S_----- 150,000 (120,000) 210,000 - - - - - C. 90,000 70,000 150,000 d. 120,000 (60,000) 130,000 ------ Same as (d), except that the distribution of $130,000 is made on June 30 and the corporation uses the calendar year for tax purposes. please show work...thank you