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I don't know why am I wrong here?? this the only mistake I have Problem 4-1 The following information is related to Pina Company for

I don't know why am I wrong here?? this the only mistake I have

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Problem 4-1 The following information is related to Pina Company for 2017 Retained earnings balance, January 1, 2017 Sales Revenue Cost of goods sold Interest revenue Selling and administrative expenses Write-off of goodwill Income taxes for 2017 Gain on the sale of investments Loss due to flood damage Loss on the disposition of the wholesale division (net of tax) Loss on operations of the wholesale division (net of tax) Dividends declared on common stock Dividends declared on preferred stock $988,590 26,102,600 16,294,600 79,900 4,770,300 822,300 1,270,500 120,100 392,700 448,400 86,500 239,900 72,850 Pina Company decided to discontinue its entire wholesale operations (considered a discontinued operation) and to retain its manufacturing operations. On September 15, Pina sold the wholesale operations to Rogers Company. During 2017, there were 529,100 shares of common stock outstanding all year

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