Please help with the red boxes on part b. Thank you!

Tamarisk Company reported the following amounts in the stockholders' equity section of its December 31,2024 , balance sheet: During 2025, Tamarisk took part in the following transactions concerning stockholders' equity: 1. Paid the annual 2024 dividend on preferred stock and a $0.50 per share dividend on common stock. These dividends had been declared on December 31, 2024. 2. Purchased 1,100 shares of its own outstanding common stock for $9 per share. Tamarisk uses the cost method. 3. Reissued 1,100 treasury shares for land with an appraised value of $9,300. Tamarisk's common shares were trading for $9.50 pershare. 4. Issued 48,000 shares of common stock at $10 per share. 5. Declared and recorded a 2:1 stock split on the outstanding common stock when the stock is selling for $11 per share. 6. Declared the annual 2025 dividend on preferred stock and the $0.50 per share dividend on common stock. These dividends are payable in 2026. Prepare journal entries to record the transactions described above. Assume transactions occured in the order presented. (Credit account titles are automatically indented when the amount is entered. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) Prepare the December 31,2025 , stockholders' equity section. Assume 2025 net income was $730,000. (Enter account name only. Do nnt nmvirle anv decrrintive informatinn.1