Number 13 is the question I'm posting about but it refers to the transactions in number 12

Quincy Corp. began operations on January 1, 20x1. The corporate charter authorizes the issuance of 500,000 shares of $10 par common stock and 100,000 shares of $50 par, 5% preferred stock. 12. Record the following transactions that occurred on 1/1/X2: A subscriber to 100 shares of CS defaulted on his subscription. The deposit was returned to the subscriber. Amount of Subscription Down Payment Subscriptions Receivable Par Value of Subscribed Shares PIC > Par - Common Stock Record the transaction CS Subscribed PIC in Excess of Par-CS CS Subscriptions Receivable Cash A subscriber to 100 shares of CS defaulted on his subscription. The subscriber forfeited the deposit. Record the transaction CS Subscribed PIC in Excess of Par-CS CS Subscriptions Receivable PIC - from Defaulting Subscriber A subscriber to 100 shares of CS defaulted on his subscription. The subscriber had guaranteed the subscription price, The stock was sold for $20 a share. Amount received when stock was issued Amount subscribed for 2,100 Loss to the Subscriber Subscriber Down payment 525 Amount due to Subscriber Amount received when stock was issued 2,000 Loss to the Subscriber 100 Total paid in capital Paid in capital in excess of par No need to eliminate paid in capital in excess of par Record the transaction CS Subscribed Cash CS Subscriptions Receivable Cash Common Stock The rest of the subscribers paid in full and the stock was issued. Number of Shares Subscribed for 2,000 Number of Shared Forfeited Number of Shares Issued to Subscribers Subscription Price Per Share 21 Total Subscription (for Shares issued to Subscribers) Down payment @ 25% Balance Received Record the events. Cash CS Subscriptions Receivable CS Subscribed Common Stock 13 . Prepare the stockholders' equity section of the balance sheet following the above four transactions