What am I getting wrong ?

Streamline Company reports the following components of stockholders' equity on December 31, 2016: Common stock-$10 par value, 120,000 shares authorized, 50,000 shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings Total stockholders' equity $ 500,000 75,000 410,000 $ 985,000 In year 2017, the following transactions affected its stockholders' equity accounts. Jan. 1 Purchased 5,000 shares of its own stock at $23 cash per share. Jan. 5 Directors declared a $2 per share cash dividend payable on February 28 to the February 5 stockholders of record. Feb. 28 Paid the dividend declared on January 5. July 6 Sold 1,900 of its treasury shares at $27 cash per share. Aug. 22 Sold 3,100 of its treasury shares at $20 cash per share. Sept. 5 Directors declared a $2 per share cash dividend payable on October 28 to the September 25 stockholders of record. Oct. 28 Paid the dividend declared on September 5. Dec. 31 Closed the $206,500 credit balance (from net income) in the Income Summary account to Retained Earnings. Answer is not complete. Requirement General Journal General Ledger Trial Balance Statement of RE Stockholders Equity Impact on Equity / In year 2017, the following transactions affected its stockholders equity accounts. Prepare the necessary journal entries. If no journal entry is required, select "No journal entry required" in the first input box. Account Title Credit No 1 Date Jan 01 Debit 115,000 Treasury stock, Common Cash 115,000 Jan 05 90,000 Retained earnings Common dividend payable 90,000 Feb 28 90,000 Common dividend payable Cash 90,000 Jul 06 51,300 Cash Treasury stock, Common Paid-in capital, Treasury stock 43,700 7,600 Aug 22 Cash Paid-in capital, Treasury stock Retained earnings 62,000 9,300 71,300 Sep 05 100,000 Retained earnings Common dividend payable 100,000 Oct 28 100.000 Common dividend payable Cash 100,000 Dec 31 206,500 Income summary Retained earnings 206,500