Can anyone help with identifying where my answers were wrong

Requirement #$1$:

Cody Mountain Sports is looking to raise additional funding for their business to expand. They will be

acquire cash in addition to a new vehicle for their employees to use for travel to guided tours. Before $t$

following transactions, their balance of common stock on April $1$st$,2021$ was $$100,000$ and included

$100,000$ shares of common stock issued and outstanding. There was no Paid$-$In Capital In Excess of

Par$-$Common and no preferred stock issued at this point. Cody Mountain Sports had the following

transactions in April $2021$:

Apr. $1-$ Issued $40,000$ shares of $$1$ par value common stock or a total of $$80,000.$

Apr. $9-$ Issued $10,000$ shares of $6\%,$ $$2$ par value preferred stock in exchanged for the truck with

market value of $$40,000.$

Apr. $15-$ Declared total cash dividends of $$7,000.$

April $19-$ Declared a $5\%$ common stock dividend when the market value of the stock was $$\frac{5\mathrm{.}00}{?}$ share

Apr $30-$ Paid the cash dividends.

Apr. $30-$ Distributed the stock dividend.

Journalize all transactions.

Calculate the balance in Retained Earnings as of April $30$th$,2021.$ Assume the

balance on April $1$st$,2021$ was $$13,500$ and the net income was $$6,700.$

Prepare the stockholders' equity section of the balance sheet as of April $30$th$,2021.$