How do I solve for the last line (dividends)?

Sun Corporation received a charter that authorized the issuance of 107000 shares of $5 par common stock and 19,000 shares of $125 par. 7 percent cumulative preferred stock, Sun Corporation completed the following transactions during its first two years of operation 2018 Jan. 5 Sold 16,950 shares of the $5 par common stock for $7 per share! 12 Sold 1,900 shares of the 7 percent preferred stock for $135 per share. Apr. 5 Sold 21,400 shares of the $5 par common stock for $9 per share. Dec. 31 During the year, earned $318,300 in cash revenue and paid $240,480 for cash operating expenses. 31 Declared the cash dividend on the outstanding shares of preferred stock for 2018. The dividend will be paid on February 15 to stockholders of record on January 10, 2019. 2019 Feb. 15 Paid the cash dividend declared on December 31, 2018. Mar. 3 Sold 2,850 shares of the $125 par preferred stock for $145 per share. May. 5 Purchased 450 shares of the common stock as treasury stock at $10 per share. Dec. 31 During the year, earned $251,100 in cash revenues and paid $177,300 for cash operating expenses. 31 Declared the annual dividend on the preferred stock and a $0.25 per share dividend on the common stock. Required a. Organize the transaction data in accounts under an accounting equation (Enter any decreases to account balances with a minus sign. Indicating to provide separate effect on accounting equation for Revenue, Operating expense, and leave the cell blank if there is no effect.) Sun Corporation Accounting Equation Stockholders' Equity Event Assest Liabilities Cash Dividends Payable Preferred Stock Common Stock Paid-in Capital in + Excess of Preferred Stock Paid-in Capital in + Excess of Common Stock Treasury Stock Retained Earnings Accounts Titles for Retained Earnings 2018 Jan 5 Jan 12 III 01 + 80.250 + 0 + 32, 100 0 + 0 01 + ET LI 19 000 + 01- 237,500 0+ 0 + 0l + Apr.5 Dec 31 112,350 256,500= 192,600 = 318,300 (240,400) 01 = 0+ 107 000 + 01 + ol + 85,600 0] + 0 0+ 0+ 0 + 0 Dec 31 IF Ol + 0+ 0+ 0 + 0 Dec 31 01 + 0 + 0 + 318,300 Service revenue 0 + (240.400) Operating expenses 01 + (16,625) [Dividends 0 + 61,275 16,625 + 16,625 0 +1 0 Bal 639,350 = + 237500 + 187250 + 19,000 + 117,700 - 2019 0+ O + 0 + (16,625) 0 + 0 0 + 0 Feb 15 Mar 3 May 5 Dec 31 0 + 57 000 + TI O + 0 0 + 356,250+ 0+ ol O + 0 + 0 4 500 + (16,625) = 413,250 (4,500) = 251,100 (177,300) 0 = 1,105,275 = 0 0 + Ol+ 0 Dec 31 0+1 0 + 01 + 0 + 0 0+ 0 + Dec 31 + 0 + 0 + 251,100 Service revenue 0 + (177,300) Operating expenses 0 + Dividends 4,500 + 135,075 0 + U- Bal 0+ 593,750 + 187,250 + 76 000 + 117,700