This is the first part of the questions with the info (first image)

i need help with the second image - the balance sheet (b) .

Please note that in the top of the (b) screenshot there are 3 sections that needs to be filled in- to the right, which i'm not sure which accounts they stand for. will appreciate a full answer! thanks!

Flint Corporation has been authorized to issue 20,500 shares of $100 par value, 10%, preferred stock and 987,500 shares of no-par common stock. The corporation assigned a $2.50 stated value to the common stock. At December 31, 2020, the ledger contained the following balances pertaining to stockholders' equity. Preferred Stock Paid-in Capital in Excess of Par-Preferred Stock Common Stock Paid-in Capital in Excess of Stated Value-Common Stock Treasury Stock (1,040 common shares) Paid-in Capital from Treasury Stock Retained Earnings Accumulated Other Comprehensive Income $110,000 32,000 987,500 1,382,500 12,480 1,560 81,000 56,000 The preferred stock was issued for land having a fair value of $142,000. All common stock issued was for cash. In November, 1,560 shares of common stock were purchased for the treasury at a per share cost of $12. In December, 520 shares of treasury stock were sold for $15 per share. No dividends were declared in 2020. (a) Your Answer Correct Answer (Used) Prepare the journal entries for the: (Credit account titles are automatically indented when amount is entered. Do not indent manually.) (1) (2) (3) (4) Issuance of preferred stock for land. Issuance of common stock for cash. Purchase of common treasury stock for cash. Sale of treasury stock for cash. No. Account Titles and Explanation Debit Credit 1. Land 142,000 Preferred Stock Paid-in Capital in Excess of Par-Preferred Stc 2. Cash 2,370,000 Common Stock Paid-in Capital in Excess of Stated Value-Con 3. Treasury Stock 18,720 Cash 4. Cash 7,800 Treasury Stock Paid-in Capital from Treasury Stock (b) Prepare the stockholders' equity section at December 31, 2020. (Enter the account name only and do not provide the descriptive information provided in the question.) FLINT CORPORATION Balance Sheet (Partial) $ $ $ e Textbook and Media