please help this is all the same question

Grouper Corporation is authorized to issue 22,000 shares of $50 par value, 10% preferred stock and 125,000 shares of $5 par value common stock. On January 1, 2022, the ledger contained the following stockholders' equity balances. During 2022, the following transactions occurred. Feb. 1 Issued 1,900 shares of preferred stock for land having a fair value of $125,000. Mar. 1 Issued 1,000 shares of preferred stock for cash at $70 per share. July 1 issued 17,000 shares of common stock for cash at $7 per share. Sept: 1 Issued 550 shares of preferred stock for a patent. The asking price of the patent was $31,500. Market price for the preferred stock was $71 and the fair value for the patent was indeterminable. Dec 1 Issued 8,250 shares of common stock for cash at $7.50 per share. Dec 31 Net income for the year was $257,000. No dividends were declared. (a) Journalize the transactions and the closing entry for net income. (List all debit entries before credit entries. Record journol entries in the order presented in the problem. Credit account titles are automaticaliy indented when amount is entered. Do not indent manually) Journalize the transactions and the closing entry for net income. (List all debit entries before credit entries. Record journal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manually) ty accounts. Prepare a stockholders' equity section at December 31, 2022. (Enter the account name only and do not provide the descriptive information provided in the question.) GROUPER CORPORATION Balance Sheet (Partial) $