Sun Corporation received a charter that authorized the issuance of 107,000 shares of $4 par common stock and 20,000 shares of $100 par, 6 percent cumulative preferred stock. Sun Corporation completed the following transactions during its first two years of operation.

Year 1

January 5	Sold 16,050 shares of the $4 par common stock for $6 per share.
January 12	Sold 2,000 shares of the 6 percent preferred stock for $110 per share.
April 5	Sold 21,400 shares of the $4 par common stock for $8 per share.
December 31	During the year, earned $306,700 in cash revenue and paid $238,200 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 $100 par preferred stock for $120 per share.
May 5	Purchased 550 shares of the common stock as treasury stock at $8 per share.
December 31	During the year, earned $251,700 in cash revenues and paid $173,100 for cash operating expenses.
December 31	Declared the annual dividend on the preferred stock and a $0.50 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.