Trying to work out this part of the problem

Pina Colada Corp. was organized on January 1, 2017. It is authorized to issue 19,300 shares of 5%, $52 par value preferred stock and 461,000 shares of no-par common stock with a stated value of $1 per share. The following stock transactions were completed during the first year.

Jan.10Issued 70,500 shares of common stock for cash at $6 per share.

Mar.1Issued 1,210 shares of preferred stock for cash at $57 per share.

May1Issued 115,500 shares of common stock for cash at $6 per share.

Sept.1Issued 5,100 shares of common stock for cash at $4 per share.

Nov.1Issued 3,100 shares of preferred stock for cash at $54 per share.