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Recording Equity Journal Entries and Reporting Stockholders' Equity Haywood Co. is a publicly owned company whose shares are traded on a national stock exchange. At January 1 Haywood had 45 million shares of $10 par value common stock authorized, of which 27 million shares were issued and 25 million shares were outstanding. The stockholders' equity accounts at January 1 had the following beginning balances (\$ millions). During the year, Haywood had the following transactions. 1. On February 1, a secondary distribution of 4 million shares of $10 par value common stock was completed. The stock was issued to the public at $18 per share, net of issue costs. 2. On February 15 , issued at $110 per share, 180,000 shares of $100 par value, 8% cumulative preferred stock. 3. On March 1, reacquired 36,000 shares of its common stock for $18.50 per share for the treasury. 4. On March 31, declared a semi-annual cash dividend on common stock of 10 cents per share, payable on April 30 to stockholders of record on April 10. 5. On May 31, when the market price of the common stock was $20 per share, declared a 5% stock dividend distributable on July 1 to stockholders of record on June 1. 6. On June 30, sold the 36,000 treasury shares reacquired on March 1 and an additional 504,000 treasury shares costing $10.1 million that were held at the beginning of the year. The selling price was $25 per share. 7. On September 30 , declared a semi-annual cash dividend on common stock of 10 cents per share and the yearly dividend on preferred stock, both payable on October 30 to stockholders of record on October 10. 8. Net income for the year was 45.0 million. \begin{tabular}{|c|c|c|c|} \hline \multirow[t]{4}{*}{ Feb. 1} & & 0 & 0 \\ \hline & & 0 & 0 \\ \hline & & 0 & 0 \\ \hline & To record issuance of common stock & & \\ \hline \multirow[t]{4}{*}{ Feb. 15} & & 0 & 0 \\ \hline & & 0 & 0 \\ \hline & & 0 & 0 \\ \hline & To record issuance of preferred stock & & \\ \hline \multirow[t]{3}{*}{ Mar.1 } & & 0 & 0 \\ \hline & & 0 & 0 \\ \hline & To recerd acquisition of common stock & + & \\ \hline \multirow[t]{3}{*}{ Mar. 31} & & 0 & 0 \\ \hline & & 0 & 0 \\ \hline & To record cash dividends declared & & \\ \hline \multirow[t]{3}{*}{ April 30} & & 0 & 0 \\ \hline & & 0 & 0 \\ \hline & To record cash dividend payment & & \\ \hline \multirow[t]{4}{*}{ May 31} & & 0 & 0 \\ \hline & & 0 & 0 \\ \hline & & 0 & 0 \\ \hline & To record stock dividend en date of declaration & 1 & \\ \hline \multirow[t]{4}{*}{ June 30} & & 0 & 0 \\ \hline & & 0 & 0 \\ \hline & & 0 & 0 \\ \hline & To recond sale of treasury stock & & \\ \hline \multirow[t]{3}{*}{ July 1} & & 0 & 0 \\ \hline & & 0 & 0 \\ \hline & To record distribution of stock dividend & & \\ \hline \multirow[t]{3}{*}{ Sept. 30} & 10 & 0 & 0 \\ \hline & & 0 & 0 \\ \hline & To record cash dividends declared on common stock & & \\ \hline \multirow[t]{3}{*}{ Sept. 30} & & 0 & 0 \\ \hline & & 0 & 0 \\ \hline & To record cash dividends declared on preferred stock & & \\ \hline \multirow[t]{3}{*}{ Sept. 30} & & 0 & 0 \\ \hline & & 0 & 0 \\ \hline & To close income summary to retained earnings & & \\ \hline \end{tabular} b. Provide a summary of the year-end balances of the company's stockholders' equity accounts, including preferred stock, common stock, paid-in capital in excess of par, retained earnings, and treasury stock. - Note: Use a negative sign with contra account(s)