HI, PLEASE HELP ME WITH MAKING SURE MY ATTEMPTED ANSWERS FOR THE 2 QUESTIONS ARE THE CORRECT ONES BECAUSE I'M ONLY ALLOWED ONE CHANCE TO SUBMIT IT... THANKS!

Question 1 Info:

Carla Inc. issues 500 shares of $10 par value common stock and 100 shares of $100 par value preferred stock for a lump sum of $103,000.

(a)		Prepare the journal entry for the issuance when the market price of the common shares is $164 each and market price of the preferred is $205 each.
(b)		Prepare the journal entry for the issuance when only the market price of the common stock is known and it is $176 per share.

My question 1 attempted answer:

A Work)	FairValue of Common: (500*$164)							$82,000
	FairValue of Preferred: (100*$205)							$20,500
								$102,500
	Allocated to Common: ($82,000/$102,500*$103,000)							$82,400
	Allocated to Preferred: ($20,500/$102,500*$103,000)							$ 20,600
	Total allocation rounded							$103,000
ENTRY for A):
	Cash							$103,000
		Common stock (500*$10)							$5,000
		Paid-in Capital in Excess of Par-Common Stock ($82,400 - $5,000)							$77,400
		Preferred stock (100*$100)							$10,000
		Paid-in Capital in Excess of Par-Preferred Stock ($20,600 - $10,000)							$10,600
B work)	Lump sum receipt							$103,000
	Allocated to common (500*$176)							$88,000
	Balance allocated to preferred							$15,000
ENTRY for B):
	Cash						$103,000
		Common stock						$5,000
		Paid-in Capital in Excess of Par- Common stock ($88,000-$5,000)						$83,000
		Preferred stock						$10,000
		Paid-in Capital in Excess of Par- Preferred stock ($15,000-$10,000)						$5,000

Question 2 info:

Windsor Corporation is authorized to issue 46,000 shares of $5 par value common stock. During 2017, Windsor took part in the following selected transactions.

1.		Issued 4,900 shares of stock at $48 per share, less costs related to the issuance of the stock totaling $6,000.
2.		Issued 1,200 shares of stock for land appraised at $46,000. The stock was actively traded on a national stock exchange at approximately $49 per share on the date of issuance.
3.		Purchased 460 shares of treasury stock at $43 per share. The treasury shares purchased were issued in 2013 at $40 per share.

(a)		Prepare the journal entry to record item 1.
(b)		Prepare the journal entry to record item 2.
(c)		Prepare the journal entry to record item 3 using the cost method.

My question 2 attempted answer:

Entry for 1):
	Cash [ (4,900*$48)-$6,000 ]							$229,200
		Common stock (4,900*$5)							$24,500
		Paid-in Capital in Excess of Par- Common stock							$204,700
Entry for 2):
	Land (1,200*$49)							$58,800
		Common stock (1,200*$5)							$6,000
		Paid-in Capital in Excess of Par- Common stock							$52,800
		****Fair value of stock $46,000 was chosen since less than $50,000 land appraisal***
Entry for 3):
	Treasury stock (460*$43)							$19,780
		Cash							$19,780