help please thank you soso much will give thumbs up (its not dividends or retained earnings)

Natalie and her friend Curtis Lesperance decide that they can benefit from joining Cookie Creations and Curtis's coffee shop. In this part of the problem, they want your help in preparing financial information following the first year of operations of their new business. Cookie \& Coffee Creations. After establishing their company's fiscal year-end to be October 31, Natalie and Curtis begin operating Cookie \& Coffee Creations Inc. on November 1,2020. On that date, after the issuance of shares, the paid-in capital section of the company's balance sheet is as follows. Cookie \& Coffee Creations then has the following selected transactions during its first year of operations. Dec. 1 Issues an additional 800 preferred shares to Natalie's brother for $4,000. Apr. 30 Declares a semiannual dividend to the preferred stockholders of record on May 15, payable on June 1 June 30 Repurchases 750 shares of common stock issued to the lawyer, for $500. Recall that these were originally issued for \$750. The lawyer had decided to retire and wanted to liquidate all of her assets. Cookie \& Coffee Creations then has the following selected transactions during its first year of operations. Dec. 1 Issues an additional 800 preferred shares to Natalie's brother for $4,000. Apr. 30 Declares a semiannual dividend to the preferred stockholders of record on May 15, payable on June 1. June 30 Repurchases 750 shares of common stock issued to the lawyer, for $500. Recall that these were originally issued for $750. The lawyer had decided to retire and wanted to liquidate all of her assets. Oct. 31 The company has had a very successful first year of operations. It earned revenues of $462,500 and incurred expenses of $364,050 (including $750 legal fee, but excluding income tax). 31 Records income tax expense. (The company has a 20% income tax rate.) 31 Declares a semiannual dividend to the preferred stockholders of record on November 15, payable on December 1. Dec. 1 Cash 4,000 Preferred Stock 4,000 Apr. 30 Retained Earnings 700 Dividends Payable 700 June 1 Dividends Payable \begin{tabular}{r} 700 \\ \hline \\ \hline \\ \hline \end{tabular} Cash 700 June 30 v Treasury Stock 700 June 30v 00 Cash \begin{tabular}{r} 500 \\ \hline+ \\ \hline \end{tabular} Oct. 31 Income Tax Expense 19,690 Income Taxes Payable 19,690 (To record income tax expense) Oct. 31 Retained Earnings 700 \begin{tabular}{|c|c|c|c|} \hline June 30 & Treasury Stock & 500 & 8 \\ \hline & Cash & & 500 \\ \hline \multirow[t]{3}{*}{ Oct. 31} & Income Tax Expense & 19,690 & \\ \hline & Income Taces Payable & & 19,690 \\ \hline & (To record income tax ex & & \\ \hline \multirow[t]{2}{*}{ Oct. 31} & Retained Earnings & 700 & \\ \hline & Dividends Payable & & 700 \\ \hline \end{tabular}