how do you do part b?

Junot Corp. a publicly traded company, had 2,800 preferred shares issued with a balance of $61.600 and 153,000 common shares Issued with a balance of $765,000 at the beginning of the year. The following share transactions occurred during the year: June 12 issued 49,100 common shares for $6 per share. July 11 issued 1.000 preferred shares for $25 per share. Issued 9,100 common shares in exchange for land. The common shares were trading for $7 per share on that date The fair value of the land was estimated to be $68,400. Issued 23,000 preferred shares for $29 per share. Oct 1 Nov. 15 (a) Your answer is correct Record the above transactions (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts) Date Account Titles and Explanation Debit Credit June 127 Cash 294600 Common Shares 204600 July 11 > 25000 Preferred Shares 25000 Oct.1 v Land 63-400 Common Shares 60400 Nov. 15 Casti 167000 Preferred Shares 57000 (b) X Your answer is incorrect. Calculate the number of shares and balance in the account for each of the preferred and common shares at the end of the year, Number of shares Balance in accounts (1) Preferred shares $ (2) Common shares 20400 $ 1080100