Need help with december 31st Retained earnings and cash dividends please correct answers only.

Problem 11-8A On January 1, 2012, Cornell Corporation had these stockholders' equity accounts Common Stock ($10 par value, 74,100 shares issued and outstanding) Paid-in Capital in Excess of Par Value Retained Earnings $741,000 509,500 675,100 During the year, the following transactions occurred Jan. 15 Declared a $0.60 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 Dec. 1 Declared a $0.60 per share cash dividend to stockholders of record on December 15, payable January 10, 2013 Dec. 31 Determined that net income for the year was $410,400 (a) Your answer is partially correct. Try again Journalize the transactions. (Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit Jan. 15 Cash Dividends 44460 Dividends Payable 44460 Feb. 15 iidends Payable 44460 Cash 44460 Apr. 15 Stock Dividends 111150 Common Stock Dividen Paid-in Capital in Exce: May 15 Common Stock Dividends 74100 37050 74100 Common Stock 74100 Dec. 1 Cash Dividends 48906 Dividends Payable 48906