please help

On January 1, 2021, Golden Valley Ltd., a private company, had the following shareholders' equity accounts: Preferred shares, $1.0 noncumulative, unlimited number authorized, none issued Common shares, unlimited number authorized, 3.28 million issued Retained earnings $3,280,000 3,490,000 The following selected transactions occurred during 2021 Jan. CON Feb. 5 Mar. Apr. June Sept. Oct. Dec 18 5 5 4 Issued 220,000 preferred shares at $25 per share. Issued 90,000 common shares in exchange for land. On this date, the fair value of the land was $183,000. The common shares have not recently traded, but the last time they traded, they sold for $2.5 per share. Declared the quarterly cash dividend to preferred shareholders of record on March 20, payable April 2. Issued 360,000 common shares at $3 per share. Declared the quarterly cash dividend to preferred shareholders of record on June 20, payable July 1. Declared the quarterly cash dividend to preferred shareholders of record on September 20, payable October 1. Issued 42,000 preferred shares at $25 per share. Declared the quarterly cash dividend to preferred shareholders of record on December 20, payable January 1. Declared a cash dividend of $0.5 per share to the common shareholders of record on December 31, payable January 10 Net income for the year was $1.02 million. un 14 31 [b] Open Taccounts and post to the shareholders' equity accounts (Record entries in the order presented in the problem) Preferred Shares > > Dividends Declared