Please help, im stuck on the red outlined squares.

CULLUMBER CORPORATION Balance Sheet December 31, 2021 Cash $22.600 Accounts payable Accounts receivable 41,000 Common stock ($10 par) Allowance for doubtful accounts (1.600) Retained earnings Supplies 4.100 Land 36,000 Buildings 151,800 Accumulated depreciation - buildings (23,500) $230,400 $25,600 87,000 117.800 $230,400 3 4. During 2022, the following transactions occurred. 1. On January 1, 2022. Cullumber issued 1.200 shares of $40 par, 7% preferred stock for 549,200. 2 On January 1, 2022. Cullumber also issued 900 shares of the $10 par value common stock for $21,800. Cullumber performed services for $348,000 on account On April 1, 2022. Cullumber collected fees of $34.000 in advance for services to be performed from April 1, 2022. to March 31, 2023 Cullumber collected $295,400 from customers on account Cullumber bought $32.900 of supplies on account. Cullumber paid $34.900 on accounts payable. Cullumber reacquired 500 shares of its common stock on June 1, 2022, for $28 per share 9. Paid other operating expenses of $179.300. 10 On December 31, 2022. Cullumber declared the annual preferred stock dividend and a $1.10 per share dividend on the outstanding common stock, all payable on January 15, 2023 An account receivable of $1.500 which originated in 2021 is written off as uncollectible. 5. ONOS 11 No. Account Titles and explanation Detit Credit Cash 49200 Prepaid Expenses 1200 Preferred Stock 48000 2. Cash 21,000 Common Stock 12000 Pald-in Capital in Excess of Par-Common Stock 9000 3. Accounts Receivable 320000 Service Revenue 4. Cash Unearned Service Revenue 36,000 S. Cash 36.000 Common Stock 6. Common Stock Accounts Payable 2. Accounts Payable Accounts Payable 8. Accounts Payable Accounts Payable 1 Service Revenue Cash Unearned Service Revenue 36.000 S. Cash 36.000 Common Stock 6. Common Stock Accounts Payable 7. Accounts Payable Accounts Payable 8. Accounts Payable Accounts Payable 9. Accounts Payable Accounts Payable 10. Cash 11. Bad Debt Expense 1700 Professional Fees 3300