On January $5,2020,$ Skysong Corporation received a charter granting the right to issue $5,200$ shares of $$100$ par value, $8\%$ cumulative and nonparticipating preferred stock, and $51,700$ shares of $$10$ par value common stock. It then completed these transactions.

Jan. $11$ Issued $19,800$ shares of common stock at $$15$ per share.

Feb. $1$ Issued to Sanchez Corp. $3,900$ shares of preferred stock for the following assets: equipment with a fair value of $$49,200$; a factory building with a fair value of $$160,000$; and land with an appraised value of $$297,000.$

July $29$ Purchased $1,800$ shares of common stock at $$19$ per share. $($Use cost method.$)$

Aug. $10$ Sold the $1,800$ treasury shares at $$15$ per share.

Dec. $31$ Declared a $$0\mathrm{.}50$ per share cash dividend on the common stock and declared the preferred dividend.

Dec. $31$ Closed the Income Summary account. There was a $$163,800$ net income.

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Please answer with the right entries. I got them wrong the last time. Record the journal entries for the transactions listed above. $($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. Record entries in the order displayed in the problem statement. Round answers to $0$ decimal places, e$.$g$.$ $$5,275.)$ thanks!