Please Back check this and let me know were I need to correct thanks, I'm stuck on Bal sheet and equaity pr share and book value per share

In January 2016, Hammond Corporation was organized and authorized to issue 2,000,000 shares of non-par common stock and 50,000 shares of 5% percent, $50 par value, noncumulative preferred stock. The stock-related transactions for the first years operations were as follows:

Jan. 19 Sold 15,000 shares of the common stock for $31,500. State law

required a minimum of $1 stated value per share.

21 Issued 5,000 shares of common stock to attorneys and accountants for services valued at $11,000 and provided during the organization of the corporation.

Feb. 7 Issued 30,000 shares of common stock for a building that had an

Appraised value of $78,000.

Mar. 22 Purchased 10,000 shares of its common stock at $3 per share

July 15 Issued 5,000 shares of common stock to employees under a stock

Option plan that allows any employee to buy shares at the current

market price, which is now $3 per share.

Aug 1 Sold 2,500 shares of treasury stock for $4 per share

Sept. 1 Declared a cash dividend of $.15 per common share to be paid on

September 25 to stockholders of record on September 15.

15 Cash dividends date of record

25 Paid cash dividends to stockholders of record on September 15.

Oct 30 Issued 4,000 shares of common stock for a piece of land. The

Stock was selling $3 per share, and the land had a fair market

value of $12,000.

Dec. 15 Issued 2,200 shares of preferred stock for $50 per share.

Required:

Record the above transactions in journal form.

Post to the following T accounts in the ledger: Cash, Land, Building, Cash Dividends Payable, Preferred Stock Common Stock, Paid-in-Capitalin Excess of Stated Value, Common, Cash Dividends Declared, and Start-up and Organization Expense

Prepare the stockholders equity section of Hammond Corporations balance sheet as of December 31, 2016.Net Income earned during the year was $100,000

Calculate book value per share after the transactions

Date	Details	F	DR $	CR $
January 19th 2016	Cash		31500
	Common Stock (15000 x $1 =$15000)			15000
	Paid in capital in excess from sale of common			16500
	Stock ($2.1 - $1 = $1.10) (15000 x $1.10)
January 21 2016	Organizational Expenses (5000 x $2.2)		11000
	Common Stock (5000 x $1.00)			5000
	Paid in capital in excess of par (5000 x $1.2)			6000
February 7 2016	Building (30000 x $2.6)		78000
	Common Stock (30000 x $1.)			30000
	Paid in capital in excess of par (30000 x $1.6)			48000
March 22 2016	Treasury Stock (10000 x $3.)		30000
	Cash			30000
July 15 2016	Cash (5000 x $3.)		15000
	Treasury Stock			15000
August 1st 2016	Cash (2500 x $4.)		10000
	Treasury Stock (2500 x $3.)			7500
	Paid in capital in excess from sale of Treasury stock			2500
	(2500 x $1.)
September 1st 2016	Cash Dividends (5,000. x $0.15)		750
	Cash Dividends payable			750
	(To record declaration of Dividends)
September 25th 2016	Cash Dividends Payable		750
	Cash			750
October 30th 2016	Land		12000
	Common Stock (4000 x $3.at par)			12000
	(Issued $3. par shares common stock exchange for land)
December 15th 2016	Cash		110000
	Preferred Stock			110000
	Cash a/c

		CASH A/C
January 19.	Common stock	15,000	March 22.	Treasury stock	30000
	Paid in capital in excess	16,500	September 25.	Cash dividend paid	750
August 1.	Treasury stock	7,500
	Paid in capital in excess	2,500
	Preferred stock	110,000		Bal b/F	120750
		151500			151500
Jan 01 Bal	Bal c/f	120750
		Land A/C
October 30.	Common stock	12000	December 31.	Bal b/f	12000
	Jan 01. c/f	12000
		Building A/C
February 07.	Common stock	30000	December 31.	Bal B/F	78000
February 11.	Pain in-Capital in excess	48000
January 01.	Bal c/F	78000
		Cash Dividend Payable
September 25.	Cash	750	September 25.	Cash dividend Preferred	7500
September 25.	Bal B/F	750
		Preferred stock A/C
December 31.	Bal B/F	110000	September 01.	Cash dividend	110000
			Jan 01.	Bal B/F	110000
		Common stock A/C
December 31.	Bal B/F	62000	Jan 19.	Cash	15000
	Issuied		Feb 07.	Building	30000
			Oct 30.	Land	12000
			Jan 21.	Organization Exp	5000
		62000			62000
			Jan 01.	Bal C/F	62000
		Paid in-Capital in excess of sates value A/C
December 31.	Bal B/F	73000	Jan 19.	Cash	16500
			Feb 07.	Building	48000
			Jan 21.	Organization Exp	6000
			Aug 01.	Cash (Aug)	2500
		73000			73000
			Jan 01.	Bal C/F	73000
		Cash dividend A/C
September 01.	Cash dividend payable	750	Dec 31.	Bal C/F	750
		organizational expense
Jan 21.	Paid in-excess	6000	Dec 31.	Bal C/F	1100
Jan 21.	Common stock	5000
		11000			1100
Jan 01.	Bal B/F	11000

Hammond Corporations Balance Sheet as at December 31st, 2016
		$		$
Assets
Current Asset
Cash		120750.
Fixed Assets
Building		78000.
Land		12000
Total Fixed Assets		90000
Total Assets		210750
Liabilities
Current Liabilities
Cash Dividend Payables				0.00
Stockholders Equity
Paid in Capital in Excess				73000
Dividends		750.
Preferred Stock				110000
Common Stock				62000
Net Income				100000
Retained Earnings
Total Owners Equity				344250
Hammond Corporations Book Value per shares as at December 31st, 2016
	$		$
Land	12000
Building	78000
Cash	30750
Add profit	10000
Org Exp	11000
			141750
Less preferred stock	110000
Value of equity	31750
Property, Plant and Equipment
No of equity shared	42500
Book value per share