Carlmont Corporation is authorized to issue 5,000,000 shares of $2 par value common stock. As of December 31, 2021, the end of its fiscal year, Carlmont had issued 600,000 shares of common stock, all of which were outstanding. Carlmont uses the cost method when accounting for treasury stock transactions. A select list of 2022 transactions of Carlmont Corporation are listed below: Date Transaction Description 4/15/2022 Issued 170,000 shares of common stock for $42 per share. 6/27/2022 Purchased 55,000 shares of its own common stock at $38 per share. 9/30/2022 Declared a 5% stock dividend to stockholders of record on 10/15/2022, issuable on 10/31/2022. The market price of Carlmont's stock on September 30, 2022 was $40 per share. 10/31/2022 Issued the certificates for the common stock dividend. 11/15/2022 Sold 25,000 shares of treasury stock for $45 per share. 12/30/2022 Required: Declared a $3 per share cash dividend on the common stock for stockholders of record on 1/14/2023, issuable on 1/31/2023. Prepare journal entries (journal entry descriptions NOT required) for Carlmont Corporation to record the transactions above in its fiscal 2022 general ledger