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On January 1, 2022, Wildhorse Corporation had the following stockholders' equity accounts. During the year, the following transactions occurred. Feb, 1 Declared a $3 cash dividend per share to stockholders of record on February 15, payable March 1. Mar. 1 Paid the dividend declared in February. Apr. 1 Announced a 2-for-1 stock split. Prior to the split, the market price per share was $35. July 1 Declared a 10\% stock dividend to stockholders of record on July 15, distributable July 31 . On July 1, the market price of the stock was $15 per share. 31 Issued the shares for the stock dividend. Dec. 1 Declared a \$0.40 per share dividend to stockholders of record on December 15 , payable January 5,2023. 31 Determined that net income for the year was $321,500 (a) Date Account Titles and Explanation (To dose net incone) (To dose stadx dividende) (to close cash dividends) (b) Common stock Dividends Distributable Date Explanation Ref Debit V Net income Sodk didend Cash dividend Prepare a stockholders' equity section at December 31. (Enter occount nome only and do not provide descriptive information.)