Sun Corporation received a charter that authorized the issuance of $97,000$ shares of $$3$ par common stock and $20,000$ shares of $$75$ par, $6$ percent cumulative preferred stock. Sun Corporation completed the following transactions during its first two years of operation.

Year $1$

January $5$ Sold $14,550$ shares of the $$3$ par common stock for $$5$ per share.

January $12$ Sold $2,000$ shares of the $6$ percent preferred stock for $$85$ per share.

April $5$ Sold $19,400$ shares of the $$3$ par common stock for $$7$ per share.

December $31$ During the year, earned $$317,600$ in cash revenue and paid $$238,300$ for cash operating expenses.

December $31$ Declared the cash dividend on the outstanding shares of preferred stock for Year $1.$ The dividend will be paid on February $15$ to stockholders of record on January $10,$ Year $2.$

Year $2$

February $15$ Paid the cash dividend declared on December $31,$ Year $1.$

March $3$ Sold $3,000$ shares of the $$75$ par preferred stock for $$95$ per share.

May $5$ Purchased $400$ shares of the common stock as treasury stock at $$6$ per share.

December $31$ During the year, earned $$249,200$ in cash revenues and paid $$172,700$ for cash operating expenses.

December $31$ Declared the annual dividend on the preferred stock and a $$0\mathrm{.}75$ per share dividend on the common stock.Required

a$.$ Organize the transaction data in accounts under an accounting equation.

Note: Enter any decreases to account balances with a minus sign. Not all cells require input.