On January 1, 2022, Ayayai Corp. had these stockholders equity accounts.

Common Stock ($10 par value, 65,000 shares issued and outstanding)		$650,000
Paid-in Capital in Excess of Par Value		480,000
Retained Earnings		600,000

During the year, the following transactions occurred.

Jan.	15		Declared a $0.40 cash dividend per share to stockholders of record on January 31, payable February 15.
Feb.	15		Paid the dividend declared in January.
Apr.	15		Declared a 10% stock dividend to stockholders of record on April 30, distributable May 15. On April 15, the market price of the stock was $12 per share.
May	15		Issued the shares for the stock dividend.
Dec.	1		Declared a $0.50 per share cash dividend to stockholders of record on December 15, payable January 10, 2023.
Dec.	31		Determined that net income for the year was $350,000.

Enter the beginning balances and post the entries to the stockholders equity T-accounts