please help me with what i did wrong for #3 and #4 they are marked with a red X

Entries for Selected Corporate Transactions Nav-Go Enterprises Inc. produces aeronautical navigation equipment. Nav-Go Enterprises stockholders' equity accounts, with balances on January 1, 20Y1, are as follows: Common Stock, $10 stated value (450,000 shares authorized, 300,000 shares issued) $3,000,000 Paid-In Capital in Excess of Stated Value-Common Stock 550,000 Retained Earnings 6,810,000 Treasury Stock (30,000 shares, at cost) 420,000 The following selected transactions occurred during the year: Jan. 15. Paid cash dividends of $0.13 per share on the common stock. The dividend had been properly recorded when declared on December 1 of the preceding fiscal year for $35,100. Mar. 15. Sold all of the treasury stock for $17 per share. Apr. 13. Issued 55,000 shares of common stock for $990,000. June 14. Declared a 5% stock dividend on common stock, to be capitalized at the market price of the stock, which is $20 per share. July 16. Issued shares of stock for the stock dividend declared on June 14. Oct. 30. Purchased 19,000 shares of treasury stock for $19 per share. Dec. 30. Declared a $0.16-per-share dividend on common stock. 31. Closed the two dividends accounts to Retained Earnings. Required: 1. The January 1 balances have been entered in T accounts for the stockholders' equity accounts. Record the above transactions in the T accounts and provide the December 31 balance where appropriate. If required, round to one decimal place. Common Stock Jan. 1 Bal. Apr. 13 3,000,000 550,000 July 16 177,500 Dec. 31 Bal. 3,727,500 Paid-In Capital in Excess of Stated Value-Common Stock 550,000 Jan. 1 Bal. Apr. 13 440,000 June 14 177,500 Dec. 31 Bal. 1,167,500 Retained Earnings Dec. 31 411,600 Jan. 1 Bal. 6,810,000 Dec. 31 7,082,000 Dec. 31 Bal. 13,480,400 Treasury Stock Jan. 1 Bal. 420,000 Mar. 15 420,000 Oct. 30 361,000 Dec. 31 Bal. 361,000 Paid-In Capital from Sale of Treasury Stock Mar. 15 90,000 Stock Dividends Distributable July 16 177,500 June 14 177,500 Stock Dividends June 14 355,000 Dec. 31 355,000 Cash Dividends Dec. 30 56,600 Dec. 31 56,600 2. Journalize the entries to record the transactions. For a compound transaction, if an amount box does not require an entry, leave it blank. Jan. 15. Paid cash dividends of $0.13 per share on the common stock. The dividend had been properly recorded when declared on December 1 of the preceding fiscal year for $35,100. Date Account Debit Credit Jan. 15 Cash Dividends Payable 35,100 Cash 35,100 Mar. 15. Sold all of the treasury stock for $17 per share. Date Account Debit Credit Mar. 15 Cash 510,000 Treasury Stock 420,000 Paid-In Capital from Sale of Treasury Stock 90,000 Apr. 13. Issued 55,000 shares of common stock for $990,000 Date Account Debit Credit Apr. 13 Cash 990,000 Common Stock 550,000 Paid-In Capital in Excess of Stated Value-Common Stock 440,000 June 14. Declared a 5% on common stock, to be capitalized at the market price of the stock, which is $20 per share. Account Credit Date June 14 Stock Dividends Debit 355,000 Stock Dividends Distributable 177,500 Paid-In Capital in Excess of Stated Value-Common Stock 177,500 July 16. Issued stock for stock dividend declared on June 14. Date Account Debit Credit July 16 177,500 Stock Dividends Distributable Common Stock 177,500 Oct. 30. Purchased 19,000 shares of treasury stock for $19 per share. Date Account Debit Credit Oct. 30 Treasury Stock 361,000 Cash 361,000 Dec. 30. Declared a $0.16-per-share dividend on common stock. Date Account Debit Credit Dec. 30 Cash Dividends 56,600 Cash Dividends Payable 56,600 Dec. 31. Closed the two dividends accounts to Retained Earnings. Date Account Debit Credit Dec. 31 Retained Earnings 411,600 Stock Dividends 355,000 Cash Dividends 56,600 B. Prepare a statement of stockholders' equity for the year ended December 31, 2011. Assume that net income was $7,082,000 for the year ended December 31, 2011. For those boxes in which you must enter subtracted or negative numbers use a minus sign. If an amount box does not require an entry, leave it blank or enter "0". Nav-Go Enterprises Inc. Statement of Stockholders' Equity For the Year Ended December 31, 20Y1 Paid-In Capital in Excess of Stated Value Paid-In Capital from Sale of Treasury Stock Retained Earnings Treasury Stock Common Stock Total lances, January 1 $ 3,000,000 $ 550,000 o $ 6,810,000 420,000 x $ 9,940,000 Issued Common Stock 550,000 440,000 990,000 Net Income 7,082,000 7,082,000 59,640 x Cash Dividends 59,640 x Stock Dividends - 177,500 177,500 355,000 X 0 Sale of Treasury Stock 90,000 420,000 510,000 Purchase of Treasury Stock 361,000 x 361,000 X Balances, December 31 $ 3,727,500 1,167,500 90,000 13,477,360 x 361,000 X $ 18,101,360 X 4. Prepare the "Stockholders' Equity" section of the December 31, 20Y1, balance sheet. For those boxes in which you must enter subtracted or negative numbers use a minus sign. Nav-Go Enterprises Inc. Balance Sheet December 31, 20Y1 Stockholders' Equity Paid-In Capital: Common Stock, $10 Stated Value (450,000 Shares Authorized, 372,750 Shares Issued) 3,727,500 Excess of Issue Price Over Stated Value 1,167,500 From Sale of Treasury Stock 90,000 Total Paid-In Capital S 4,985,000 Retained Earnings 13,477,360 x Total 18,462,360 x Treasury Stock (19,000 Shares, at Cost) 361,000 x Total Stockholders' Equity 4,985,000 X