On JAN $01,2022,$ C$-$Corp had these stockholders$$ equity accounts.

Common Stock $...$ $$5$ par value,

$(200,000$ shares issued and outstanding$)1,000,000$

Paid$-$in Capital in Excess of Par

$($Common Stock$)200,000$

Retained Earnings $840,000$

During the year, the following transactions occurred.

Jan $15$ Declared a $$1$ cash dividend per share to stockholders of record on Jan$31,$ payable on Feb $15.$

Feb $15$ Paid the dividend declared in January.

Apr $15$ Declared a $10\%$ stock dividend to stockholders of record on Ap $30,$ 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.

July $01$ Announced a $2-$for$-1$ stock split. The market price per share prior to the announcement was $$17.($The new par value is $$2\mathrm{.}50.)$

Dec $01$ Declared a $$0\mathrm{.}50$ per share cash dividend to stockholders of record on December $15,$ payable January $10,2023.$Instructions

$($a$)$ Journalize the above transactions