Fill up the blanks on the below portion for part B prepare the stockholders' equity section of Sage Corporation's balance sheet as December 31,2020

On January 5, 2020, Sage Corporation received a charter granting the right to issue 5,100 shares of $100 par value, 7% cumulative and nonparticipating preferred stock, and 48,600 shares of $10 par value common stock. It then completed these transactions. Jan. 11 Feb. 1 July 29 Aug. 10 Dec. 31 Dec. 31 Issued 19,900 shares of common stock at $16 per share. Issued to Sanchez Corp. 4,100 shares of preferred stock for the following assets: equipment with a fair value of $52,500; a factory building with a fair value of $166,000; and land with an appraised value of $252,000. Purchased 1,800 shares of common stock at $18 per share. (Use cost method.) Sold the 1,800 treasury shares at $15 per share. Declared a $0.45 per share cash dividend on the common stock and declared the preferred dividend. Closed the Income Summary account. There was a $172,200 net income.