multiple parts to question listed below. please break down every portion thank you

The post-closing trial balance of Sherldan Corporation at December 31, 2022, contains the following stockhoiders' equity accounts, A review of the accounting records reveals the following 1. No errors have been made in recording 2022 transactions or in preparing the closing entry for net income. 2. Preferred stock is $50 par, 6%, and cumulative: 15,300 shares have been outstanding since Jarwary 1,2021. 3. Authorized stock is 20,300 shares of preferred, 492,000 shares of common with a $10 par value. 4. The January 1 balance in Retained Earnings was $1,160.000. 5. On July 1, 18,500 shares of common stock were is sued for cashat $18 per share. 6. On September 1. the conyany discovered an understatement error of $92.400 in computing salarles and wages expense in 2021. The net of tax effect of $64,680 was properly debited directly to Retalined Earnings. 7. A cash dividend of $246,000 was dechared and properly allocated to preferred and common stock on October 1. No dividends were paid to preferred stockholders in 2021 8. On December 31, a 10% common stock dividend was declared out of retained earnings on common stock when the market price per share was $18. 9. Net income for the year was $565,000. 10. On December 31,2022 , the directors authorized disclosure of a $201,000 restriction of retained earnings for plant expansion. (Use Note X) (a) Reproduce the Retained Earnings account for 2022 (Uist items in order presented in the problem.) Reproduce the Retained Earnings account for 2022. (List items in order presented in the problem.) Compute the allocation of the cash dividend to preferred and common stock. Allocation of the cash dividend to preferred stock Allocation of the cash dividend to common stock