please answer both parts with correct and detailed calculations and explanations. make sure supporting statements are also provided for each step and calculation.

Guwara Corporation provides the following information at the end of 2024. Salaries payable to workers at the end of the year $2,409 Advertising expense for the year 9,500 Building that has been purchased 71,909 Supplies at the end of the year 3,760 Retained earnings 34,600 Utilities expense for the year 15, 100 Note payable to the bank 20,560 Service revenue performed during the year 64,900 Salary expense for the year 25, 809 Accounts payable to suppliers 6, 809 Dividends paid to shareholders during the year (?) Common stock that has been Issued, Including $6,060 that was issued this year 27,006 Cash remaining 4.300 Interest expense for the year 1 650 Accounts receivable from customers 12,300 Retained earnings at the beginning of the year 21,850GUWARA CORPORATION Statement of Stockholders' Equity For the Year Ended December 31, 2024 Common Retained Total Stock Earnings Stockholders' Equity Beginning Balance Ending Balance ER 0