Please fill in the two red boxes, The answer was not 42000 and 6000 and they must go in those columns

Sweetwater Corporation, a publicly traded company, is authorized to issue 197,000 $4 cumulative preferred shares and an unlimited number of common shares. On January 1, 2018, the general ledger contained the following shareholders' equity accounts: Preferred shares (7,700 shares issued) $431,200 Common shares (68,600 shares issued) 960,400 Contributed surplus 22,800 Retained earnings 742,000 Accumulated other comprehensive income 9,800 The following equity transactions occurred in 2018: Feb. 6 Issued 10,700 preferred shares for $631,300. Apr. 6 Issued 19,600 common shares for $539,000. 27 Reacquired and retired 3,000 common shares at $16 per share. May 29 Declared a semi-annual cash dividend to the preferred shareholders of record at June 12, payable July 1. Aug. 22 Issued 9,300 common shares in exchange for a building. At the time of the exchange, the building was valued at $154,600 and the common shares at $139,000. Dec. 14 The board of directors decided there were insufficient funds to declare the semi-annual dividend to the preferred shareholders. 31 Net income for the year was $523,000. Record the above transactions, including any entries required to close dividends and net income. (Credit account titles are automatically inder entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Round average cost pers e.g. 2.25 and final answers to 0 decimal places.) Account Titles and Explanation Debit Credit Date Feb. 6 Cash 631300 Preferred Shares 631300 Apr. 69 Cash 539000 Common Shares 539000 Apr. 27 Common Shares 70800 Contributed Surplus 22800 Cash 48000 May 29 & Dividends Declared 36800 Dividends Payable 36800 June 12 No Entry No Entry July 1 4 Dividends Payable 36800 Cash 36800 Aug. 22 Buildings 154600 Common Shares 154600 Dec. 14 no entry No Entry