I need help filling in the balance sheet, thanks in advance!

Peck Corporation is authorized to issue 20,000 shares of $50 par value, 10% preferred stock and 125,000 shares of $5 par value common stock. On January 1, 2017, the ledger contained the following stockholders equity balances.

Preferred Stock (10,000 shares)		$500,000
Paid-in Capital in Excess of ParPreferred Stock		75,000
Common Stock (70,000 shares)		350,000
Paid-in Capital in Excess of ParCommon Stock		700,000
Retained Earnings		300,000

During 2017, the following transactions occurred.

Feb.	1		Issued 2,000 shares of preferred stock for land having a fair value of $120,000.
Mar.	1		Issued 1,000 shares of preferred stock for cash at $65 per share.
July	1		Issued 16,000 shares of common stock for cash at $7 per share.
Sept.	1		Issued 400 shares of preferred stock for a patent. The asking price of the patent was $30,000. Market price for the preferred stock was $70 and the fair value for the patent was indeterminable.
Dec.	1		Issued 8,000 shares of common stock for cash at $7.5 per share.
Dec.	31		Net income for the year was $260,000. No dividends were declared.

Journalize the tri ansactions and the closing en try for net ncome. (Record journalentries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Date Feb. 1 Land 120000 Prefemed Stock 100000 Pai Capital in 20000 Mar. 1 Cash 65000 Prefemed Stock 50000 15000 Pai Capital in 112000 July Cash 32000 Pai idin Capital in Common Stock 80000 Sept. 1 Patents 28000 Prefemed Stock 20000 8000 Pai Capital in Dec. 1 Cash 60000 Pai Capital in 20000 40000 Common Stock Dec. 31 Income Summary 260000 260000 Retained Eamn