2. On January 1, 2021, Tara Corporation had 60,000 shares of $1 par value common stock issued and outstanding. During the year, the following transactions occurred: Mar. 15 Issued 40,000 shares of common stock for $400,000. May 24 Declared a cash dividend of $1.50 per share to stockholders of record on June 15. June 30 Paid the $1.50 per share cash dividend. Dec. 15 Declared a cash dividend of $1.00 per share to stockholders of record on December 31. Dec. 20 Declared a 10% stock dividend to stockholders of record on December 31, 2021, distributable on January 20, 2022. The market value of the stock was $12 per share on December 20 and $14 per share on December 31. Required: Journalize the above transactions for Tara Corporation including the distribution of the stock dividend on January 20, 2022