On January $1,2022,$ Sheridan Corporation had the following stockholders' equity accounts.

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 $3-$for$-1$ stock split. Prior to the split, the market price per share was $$37.$

July $1$ Declared a $6\%$ stock dividend to stockholders of record on July $15,$ distributable July $31.$ On July $1,$ the market price of

the stock was $$10$ per share.

$31$ Issued the shares for the stock dividend.

Dec. $1$ Declared a $$0\mathrm{.}50$ per share dividend to stockholders of record on December $15,$ payable January $5,2023.$

$31$ Determined that net income for the year was $$364,000.$

$($a$)$

$($b$)$

$($c$)$

$($d$)$

Prepare the stockholders' equity section of the balance sheet at December $31,2022.($Enter account name only and do not provide

descriptive information.$)$

SHERIDAN CORPORATION

Partial Balance Sheet