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On January 1, 2022, Ivanhoe Corporation had the following stockholders' equity accounts. Common Stock ($24 par value, 63,000 shares issued and outstanding) $1,512,000 Paid-in Capital in Excess of Par-Common Stock 204,000 Retained Earnings 648,000 During the year, the following transactions occurred. Feb. 1 Declared a $1 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 $40. July 1 Declared a 15% stock dividend to stockholders of record on July 15, distributable July 31. On July 1, the market price of the stock was $14 per share. 31 Issued the shares for the stock dividend. Dec. 1 Declared a $0.60 per share dividend to stockholders of record on December 15, payable January 5, 2023. 31 Determined that net income for the year was $383,000. Account Titles and Explanation Debit Credit 7 Cash Dividends 63000 Dividends Payable 63000 - Dividends Payable 63000 Cash 63000 - Paid-in Capital in Excess of Stated Value-Common Stock - Stock Dividends 264600 Common Stock Dividends Distributable 226800 Paid-in Capital in Excess of Par-Common Stock 37800 - Common Stock Dividends Distributable 226800 Common Stock 226800 -] Cash Dividends Dividends Payable Income Summary 383000 Retained Earnings 383000 (To close net income) II. IN DI DUNIA Retained Earnings 264600 Stock Dividends 264600 (To close stock dividends) Retained Earnings Cash Dividends (To close cash dividends)