On January 1, 2019, Wildhorse Co. had the following stockholders' equity accounts. Common Stock ($20 par value, 57,000 shares issued and outstanding) $1,140,000 Paid-n Capital in Excess of Par-Common Stock 194,000 Retained Earnings 593,000 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 Paid the dividend declared in February. Mar. 1 Apr Announced a 2-for-1 stock split. Prior to the split, the market price per share was $39 July 1 Declared a 10% stock dividend to stockholders of record on July 15, distributable July 31 0. July 1 , the market price of the stock was er share. Issued the shares for the stock dividend. 31 Dec. 1 Declared a $o.50 per share dividend to stockholders of record on December 15, payable January 5, 2020 Determined that net income for the year was $319,500. 31 Journalize the transactions and the closing entries for net income and dividends. (Credit account titles are automatically indented when amount is entered. Do No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation (To close net income) (To close stock dividends) (To close cash dividends) Enter the beginning balances, and post the entries to the stockholders' equity accounts. (Use T-accoun balances even in case of zero balance.) Common Stock Retained Earning Paid-in Capital in Excess of Par Value-Common Common Stock Dividends Distributable Cash Dividends Stock Dividends Prepare a stockholders' equity section at December 31. (Enter account name only and do not prov Wildhorse Co Balance Sheet (Partial)