During the year, the following transactions occurred. Jan. 15 Declared a \$1 cash dividend per share to stockholders of record on January 31, payable February 15. Feb. 15 Paid the dividend declared in January. Apr. 15 Declared a 10\% stock dividend to stockholders of record on April 30, distributable May 15. On April 15, the market price of the stock was $15 per share. May 15 Issued the shares for the stock dividend. July 1 Announced a 2 -for-1 stock split. The market price per share at the time of the announcement was \$15. (The new par value is $5.) Dec. 1 Declared a $0.90 per share cash dividend to stockholders of record on December 15, payable January 10,2028. Dec. 31 Determined that net income for the year was $210,000. Enter the beginning balances, and post the entries to the stockholders' equity accounts. (Note: Open additional stockholders' equity accounts as needed.) (Post entries in the order of journal entries presented in the previous part.)