On December 31, 2020, Carla Vista Corporation had the following shareholders' equity accounts CARLA VISTA CORPORATION Balance Sheet (partial) December 31, 2020 Shareholders' equity Common shares (unlimited number of shares authorized, 88,000 issued Retained earnings Total shareholders' equity $1,036,000 540,000 $1.576,000 During the year, the following transactions occurred: Jan 15 Declared a $1 per share cash dividend to shareholders of record on January 31, payable February 15. July 1 Announced a 2-for-1 stock split. The market price per share on the date of the announcement was $18 Dec 15 Declared a 15% stock dividend to shareholders of record on December 30, distributable on January 15. On December 15, the market price of each share was $9. on December 30. 511 and on January 15, 510 31 Determined that profit before income tax for the year was 5411,000. The company has a 25% income tax rate Journalize the transactions and closing entries for 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account sties and enter for the amounts. Record Journal entries in the order presented in the problem) Date Account Titles and Explanation Debit To record declaration of cash dividend)