Can someone help with the second part please, thank you

Park Corporation distributes its shoe manufacturing line of business to the newly created ShoeBiz Corporation in a transaction qualifying as a "Type D" spin-off reorganization. Before the distribution, Park is worth $8,683,200 and its E \& P balance is $1,302,480. After the spin-off, Park's value is $6,512,400, and ShoeBiz's value is $2,170,800. After the "Type D" reorganization, what is the E \& P balance for ShoeBiz and for Park? Round your interim calculations to two decimal places and final answers to nearest dollar. As a result, ShoeBiz starts with an E \& P balance of $ , and Park retains an E \& P balance of $ X