Where am I going wrong? I can't seem to find the stock value of anything.

Stockholders' Equity: Transactions and Balance Sheet Presentation The stockholders' equity of Summit Corporation at January 1 follows: 7 Percent preferred stock, $100 par value, 20,000 shares authorized; 5,000 shares issued and outstanding $500,000 Common stock, $15 par value, 100,000 shares authorized; 40,000 shares issued and outstanding 600,000 Paid-in capital in excess of par value-Preferred stock 24,000 Paid-in capital in excess of par value-Common stock 360,000 Retained earnings 325,000 Total Stockholders' Equity $1,809,000 The following transactions, among others, occurred during the year: Jan. 12 Announced a 3-for-1 common stock split, reducing the par value of the common stock to $5 per share. The authorization was increased to 300,000 shares. Mar. 31 Converted $40,000 face value of convertible bonds payable (the book value of the bonds was $46,000) to common stock. Each $1,000 bond converted to 125 shares of common stock. June 1 Acquired equipment with a fair market value of $80,000 in exchange for 500 shares of preferred stock. Sept. 1 Acquired 10,000 shares of common stock for cash at $14 per share. Oct. 12 Sold 1,500 treasury shares at $19 per share. Nov. 21 Issued 5,000 shares of common stock at $14 per share. Dec. 28 Sold 1,200 treasury shares at $9 per share. 31 Closed net income of $95,000 to the Retained Earnings account. Required Prepare journal entries for the given transactions and post them to the T-accounts. Do not prepare the journal entry for the Dec. 31 transaction, but post the appropriate amount to the Retained Earnings T-account. Determine the ending balances for the stockholders' equity accounts. Prepare the stockholders' equity section of the balance sheet at December 31. Journal entries T-Accounts Stockholder's equity section Debit Credit $ $ $ $ 40,000 6,000 O O 0 0 320 x 360,000 x 80,000 0 0 50,000 30,000 0 General Journal Date Description Jan. 12 (Memorandum) Common Stock split 3 for 1. Mar.31 Bonds Payable Premium on Bonds Payable Common Stock Paid-in-Capital in Excess of Par Value - Common Stock To record conversions of bonds. Jun.01 Equipment Preferred Stock Paid-in-Capital in Excess of Par Value - Preferred Stock Issued preferred stock in exchange for equipment. Sept.01 Treasury Stock - Common Cash Purchased treasury stock. Oct.12 Cash Treasury Stock - Common Paid-in-Capital from Treasury Stock Sold treasury stock. Nov.21 Cash Common Stock Paid-in-Capital in Excess of Par Value - Common Stock Issued common stock. Dec.28 Cash Paid-in-Capital from Treasury Stock Treasury Stock - Common To record sale of treasury stock. 140,000 0 0 140,000 28,500 0 0 0 15,000 x 6,000 x 70,000 O O 0 18,750 * 36,250 x V 10,800 OX 0 0 0 95,000 x Journal entries T-Accounts Stockholder's equity section 550,000 0 x $ 0 x Do not use negative signs with your answers. Stockholders' Equity Paid in Capital Preferred Stock $ Common Stock Additional Paid-in-Capital Paid-in-Capital in Excess of Par value-Preferred Stock Paid-in-Capital in Excess of Par value - Common Stock Paid-in-Capital from Treasury Stock Total Paid-in-Capital Retained Earnings 44,000 x 420,500 x 1,800 x Ox 1,653,800 x 420,000 0 x (73,000) * 2,000,800 x Less: Treasury Stock - Common Total Stockholders' Equity $