Hi, please fill out the partial balance sheet on the last image. Thank you!

Problem 11-7A (Part Level Submission) On January 1, 2017, Primo Corporation had the following stockholders' equity accounts. Common Stock ($10 par value, 75,000 shares issued and outstanding) $750,000 Paid-in Capital in Excess of Par Value-Common Stock Retained Earnings 200,000 540,000 During the year, the following transactions occurred. Jan. 15 Declared a $1 cash dividend per share to stockholders record on January 31, payable February 15. Ap 15 Declared a 109% stock dividend to stockholders of record an April 30, distributable May 15, On April 15, the market price of the stock was $14 per share. Issued the shares for the stock dividend. Announced a 2-for-1 stock split. The market price per share prior to the announcement was $15. (The new par value is $5.) Declared a s0.8 per share cash dvidend to stocknolders May 15 July 1 of record on December 15, payable January 10, 2018. the year wa (a) Your answer is correct. Journalize the transactions and the closing entries for net income and dividends. (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when the amount is entered. Do not indent manually. no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Date Debit Credit TCash Dividends Jan. 15 : 75.000 75,000 Dividends Payable Feb. 15 Dividends Payable 75,000 Cash 75,000 Apr. 15 Stock Dividends 105,000 Common Stock Dividen 75,000 Paid-in Capital in Exces 30,000 May 15 Common Stock Dividends 75,000 Common Stock 75,000 July 1 No Entry No Entry Dec. 1 TCash Dividends 99,000 Dividends Payable 99,000 Income Summary Dec. 31 250,000 Retained Earnings 250,000 (To close net income) Dec. 31TRetained Earnings 174,000 Cash Dividends 174,000 (To close cash dividends) Dec. 31TRetained Earnings 105,000 105,000 Stock Dividends (To close stock dividends) Explanation Ref. Date Debit Credit Balance Jan. 1 4 Balance 750,000 May 15 825,000 75,000 Common Stock Dividends Distributable Explanation Ref. Date Debit Credit Balance Apr. 15 75,000 75,000 May 15 75,000 0 Paid-in Capital in Excess of Par Value-Common Stock Explanation Balance Date Ref. Debit Credit Jan. 1 Balance 200,000 Apr. 15 30,000 230,000 Retained Earnings Date Explanation Ref. Debit Credit Balance Jan. 1 Balance 540,000 Cash dividend Dec. 31 174,000 366,000 Stock dividend Dec. 31 105,000 261,000 Net income Dec. 31 250,000 511,000 Cash Dividends Date Explanation Ref. Debit Credit Balance Jan. 15 75,000 75,000 Dec. 1 174,000 99,000 Dec. 31 174,000 0 Stock Dividends Explanation Ref. Date Debit Credit Balance Apr. 15 105,000 105,000 Dec. 31 105,000 C (c) Prepare a stockholders' equity section at December 31. (Enter the account name only and do not provide the descriptive information provided in the question.) PRIMO CORPORATION Balance Sheet (Partial) December 31, 2017