On January 1, 2022, Blue Spruce Corp, had these stockholders' equity accounts. Common Stock ($10 par value, 76,500 shares issued and outstanding) $765,000 Paid-in Capital in Excess of Par Value 491,500 Retained Earnings 621,000 During the year, the following transactions occurred. Jan. 15 Declared a $0.60 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! $14 per share. May 15 Issued the shares for the stock dividend. Dec. 1 Declared a $0.70 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 $373,000. Enter the beginning balances and post the entries to the stockholders' equity T-accounts. (Post entries in the order of Journal entries posted in the previd part. For accounts that have zero ending balance, the entry should be the balance date and zero for the amount.) Common Stock 1/1 Bal. 765.000 5/15 76,500 12/31 Bal 841,500 Retained Earnings 104,805 12/31 1/1 Bal. 621,000 12/31 37.300 12/31 107,100 12/31 Bal. 446.395 Paid-in Capital in Excess of Par Value 491500 1/1 Bal 30600 522100 12/31 Cash Dividends 1/1 Bal. 471500 12/31 30600 12/31 522100 Cash Dividends 1/15 45900 12/1 58905 12/1 104805 12/31 Bal. Common Stock Dividends Distributable 5/15 76500 4/15 76500 12/31 Bal. Stock Dividends 107100 12/31 107100 12/31 Bal