just answer the second picture please i already filled the top out.

June 10: Declared a cash dividend on common stock of $1.00 per share payable on July 10 to stockholders of record on July 1. Date Account Titles and Explanation Ref Debit Credit July 10: Paid both preferred and common stock dividends. Date Account Titles and Explanation Ref Debit Credit December 31: Net income for the year was $2,400,000. Date Account Titles and Explanation Ref Debit Credit December 31: Closed dividend account into Retained Earnings. I Date Account Titles and Explanation Ref Debit Credit P/S CR DR APIC: PIS CR DR DR RE CR C/S CR APIC: C/S CR DR T/S CR DR DR December 31, 2022 Stockholders' equity: Paid In capital: Capital stock: 9% Preferred stock, $50 par value Common stock, $1 par value Total capital stock Additional paid-in capital: In-excess of par value- preferred stock In-excess of stated value-common stock Total additional paid-in capital Total paid-in capital Retained Earnings Total paid-in capital and retained earnings Less: Treasury stock-common Total stockholders' equity On December 31, 2021, Bryant Company had 600,000 shares of $1 par common stock issued and outstanding. At that date, stockholders' equity had the amounts listed below: Account Common Stock ($1 par value) Additional paid in capital: CIS Retained Earnings Amount $600,000 900,000 800,000 During 2022 the following transactions occurred: January 9: Issued 12,000 shares of $50 par value, 9% cumulative preferred stock for $52 per share. Date Jan 9 Credit Ref Debit 694,000 Account Titles and Explanation Cash Preferred stock Additional paid in capital 900,000 24,000 February 8: Reacquired 15,000 shares of treasury stock for $4 per share. Credit Date Feb 8 Ref Debit 60,000 Account Titles and Explanation Treasury stock Cash 15,000 x $4 60,000 May 1: Declared a cash dividend on preferred stock payable on June 12 to stockholders of record on May 31. Date Account Titles and Explanation Ref Debit Credit May 1 Cash dividend 54,000 12,000 x 9% x $50 Dividend payable 64,000