On December 31, 2024, Pharoah Company had 1,265,000 of $5 par common stock ***Just Boxes in red, that i need answer***

On December 31, 2024, Pharoah Company had 1,265,000 shares of $5 par common stock issued and outstanding. At December 31 , 2024 , stockholders' equity had the amounts listed here. Transactions during 2025 and other information related to stockholders' equity accounts were as follows. 1. On January 10 , issued at $113 per share 124,000 shares of $100 par value, 8% cumulative preferred stock. 2. On February 8 , reacquired 18,700 shares of its common stock for $15 per share. 3. On May 9, declared the yearly cash dividend on preferred stock, payable June 10, to stockholders of record on May 31. 4. On June 8, declared a cash dividend of $1.55 per share on the common stock outstanding, payable on July 10 to stockholders of record on July 1. 5. Net income for 2025 was $3,639,000. Date Account Titles and Explanation Debit Credit Preferred Stock Paid-in Capital in Excess of Par-Preferred Stock Treasury Stock 280500 Cash \begin{tabular}{lll} \hline May 9 Cash Dividends & 992000 \\ \hline \end{tabular} Dividends Payable Dividends Payable 992000 \begin{tabular}{lll} \hline Jun. 10 & Dividends Payable & 992000 \\ \hline \end{tabular} Cash Jul. 10 Dividends Payable 1931765 Cash 1931765 Dec. 31 Income Summary 3639000 Retained Earnings (To close net income) Dec. 31 Retained Earnings 2923765 Cash Dividends 2923765 (To close cash dividends) Retained Earnings Total Paid-in Capital and Retained Earnings Less : Treasury Stock Total Stockholders' Equity $