On December 31, 2020, Oriole Corporation had the following shareholders' equity accounts: 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 3-for-2 stock split. The market price per share on the date of the announcement was $12. 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 $8; on December 30,$10; and on January 15 , $9. 31 Determined that profit before income tax for the year was $488,000. The company has a 25% income tax rate. Enter the beginning balances from the December 31, 2020, partial balance sheet. Post the entries in part (a) to the shareholders' equity accounts. (Note: Open additional shareholders' equity accounts as needed.) Prepare the shareholders' equity section of the balance sheet at December 31,2021