Just need help with part B

The stockholders' equity accounts of Bramble Corp. on January 1, 2019, were as follows. Preferred Stock (8% , $52 par, cumulative, 10,000 shares authorized) 442,000 Common Stock ($1 stated value, 1,950,000 shares authorized) 1,350,000 Paid-in Capital in Excess of Par-Preferred Stock 115,000 Paid-in Capital in Excess of Stated Value- Common Stock 1,400,000 Retained Earnings 1,750,000 Treasury Stock (10,500 common shares) 52,500 During 2019, the corporation had the following transactions and events pertaining to its stockholders' equity. 1 Issued 26,000 shares of common stock for $122,000. Apr. 14 Sold 5,700 shares of treasury stock-common for $32,700 Sept. 3 Issued 5,100 shares of common stock for a patent valued at $36,000. Nov. 10 Purchased 1,000 shares of common stock for the treasury at a cost of $6,000 Dec. 31 Determined that net income for the year was $485,000 Feb. No dividends were declared during the year (a) Your answer is partially correct. Try again. Journalize the transactions and the closing entry for net income. (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Date Debit Credit Cash Feb. 1 122000 Common Stock 26000 Paid-in Capital in Excess of Stated Preferred Stock Paid-in Capital in Excess of Par Value-Preferred Stock Common Stock Paid-in Capital in Excess of Stated Value-Common Stock Retained Earnings Paid-in Capital from Treasury Stock Treasury Stock