Please help to fill in red squires

Kennel Corporation, a publicly traded company is authorized to issue 212,000 $4 noncumulative preferred shares and an unlimited number of common shares. On January 1, 2021, the general ledger contained the following shareholders' equity accounts: Preferred shares (8.100 shares issued) Common shares (64.400 shares issued) Contributed surplus Retained earnings Accumulated other comprehensive income $445.500 1.030,400 24,600 788,000 9,800 The following equity transactions occurred in 2021: Feb. Apr. 6 27 May 29 Aug 22 Issued 10,000 preferred shares for $590,000. Issued 18.400 common shares for $542,800. Repurchased and retired 3.000 common shares at $18 per share. The balance in the Contributed Surplus account arose from the repurchase of common shares in prior years. Declared a semi-annual cash dividend to the preferred shareholders of record at June 12, payable July 1. Issued 9.400 common shares in exchange for a building. At the time of the exchange, the building was valued at $159,200 and the common shares at $144.000. The board of directors decided there were insufficient funds to declare the semi-annual dividend to the preferred shareholders. Net income for the year was $618.000. Dec. 14 31 Record the above transactions, including any entries required to close dividends and net income. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry"for the account titles and enter for the amounts. Round average cost per share to 2 decimal palces, eg. 2.25 and final answers to decimal places.) Date Account Titles and Explanation Debit Credit Feb. 6 Cash 590,000 Preferred Shares 590,000 Apr. 6 > Cash 542.800 Common Shares 542,800 Apr. 27 Common Shares 57,000 Contributed Surplus 3000 Cash 54000 May 29 No Entry 0 No Entry 0 July 1 Dividends Payable Cash Aug. 22