On January 1, 2021, Dynatech Corporation, a publicly traded company, had the following shareholders' equity accounts: Common shares (unlimited number of shares authorized, 57,200 shares issued) $2,288,000 Retained earnings Accumulated other comprehensive income During the year, the following transactions occurred: 1,476,800 70,720 Jan. 15 Declared a $1.25 per share cash dividend to shareholders of record on January 31. payable February 15. Apr. 16 Oct. 1 Declared a 10% stock dividend to shareholders of record on April 30, distributable May 15. On April 16, April 30, and May 15, the share prices were $12, $11.80, and $11.90, respectively. Effected a 2-for-1 stock split. On October 1, the share price was $15.