these are the requirements of this question

The Falcon Heavy Co. (FHC) had the following information available from its Trial Balance as at August 31, 2021: Note 1: This balance arose in 2020 when FHC repurchased and retired preferred shares. The following transactions occurred between September and December 31, 2021: FMGT 4110 Intermediate Accounting II Required: Journalize each of the above transactions. Round all per-share amounts to the nearest cent. (14 marks) Required: How many common and preferred shares are issued and outstanding on Dec 31,2021 ? (4 marks) Required: On February 1,2022, 5% of the share subscribers are not able to uphold the contract and forfeit any amounts paid, in accordance with the subscription contract. What is the value of contributed surplus that will be recorded on this date? ( 2 mark)