please do the B part as i attached in the last pic .Shareholder's equity section. And also give me the answer of the last entry of part A. thanks

Ivanhoe Ltd, began operations on January 2, 2024. During the year, the following transactions affected shareholders' equity: 1. Ivanhoe's articles of incorporation authorize the issuance of 2.5 million common shares and the issuance of 249,000 preferred shares, the latter of which pay an annual dividend of $3.0 per share. 2. A total of 299.000 common shares were issued for $6 a share. 3. A total of 36,000 preferred shares wore issued for $10 per share. 4. The full annual dividend on the preferred shares was declared. 5. The dividend on the preferred shares was paid. 6. A dividend of $0.10 per share was declared on the common shares but was not yet paid. 7. The company had net income of $179,000 for the year. (Assume sales of $517,000 and total operating expenses of $338,000 ) 8. The dividends on the common shares were paid. 9. The closing entry for the Dividends Declared account was prepared. Prepare journal entries to record the above transactions, including the closing entries for net income and dividends declared (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select 'No Entry for the occount titles and enter O for the amounts, List all debit entries before credit entries.) Question 7 of 14 21/27.5 4. Dividends Declared 109000 Dividends Pryable 100000 5. Dividends Payable 100000 Colt \begin{tabular}{r} \hline 100000 \\ \hline \\ \hline \\ \hline \end{tabular} \begin{tabular}{|r|} \hline 100000 \\ \hline \\ \hline \\ \hline 108000 \\ \hline \end{tabular} 6. Dividends Declared 29900 Dividends Pryable 7. Sales Renenue 317000 Hicones Sumary \begin{tabular}{|r|} \hline 29900 \\ \hline \\ \hline \\ \hline \\ \hline \\ \hline \\ \hline \\ \hline \end{tabular} \begin{tabular}{|r|} \hline \\ \hline \\ \hline \\ \hline \\ \hline \\ \hline \\ \hline 5170000 \\ \hline \end{tabular} (To close fevenue account) Inconie Summary 336000 Qperating Exponses 310000 Question 7 of 14 21/27.5 (To close expense account) froome Siminary 179000 Retained Earnings: 179000 (To close net income.) 8. \begin{tabular}{l} \hline Dividends Parible \\ \hline Cat \\ \hline \end{tabular} 29900 9. Retained Earning 137900 Stock Dividend Declared 106000 eTextbook and Media List of Accounts Prepare the shareholders' equity section of the statement of financial position as at December 31,2024