On January 1, 2022, Oriole Corporation had the following stockholder's' equity accounts. During the year, the following transactions occurred. Feb. 1 Declared a $2 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 2-for-1 stock split. Prior to the split, the market price per share was $37. July 1 Declareda 15% stock dividend to stockholders of record on July 15 , distributable July 31 . On July 1 , the market price of the stock was $14 per share. 31 Issued the shares for the stock dividend. Dec. 1 Declared a $0.30 per share dividend to stockholders of record on December 15 , payable January 5,2023. 31 Determined that net income for the year was $344,000. \begin{tabular}{l} Date Account Titles and Explanation \\ \hline Feb.1 \\ \hline \end{tabular} Dividends Payable Cash 100000 Apr.1 NoEntry No Entry July 1 Stock Dividends Paid-in Capital in Excess of Par-Common Stock Common Stock Dividends Distributable July 31 Common Stock Dividends Distributable Dec. 31 Income Summary Retained Earnings (To close net income) Dec. 31 Retained Earnings Stock Dividends (To close stock dividends) Dec. 31 Retained Earnings: Cash Dividends (To close cash dividends) Common Stock \begin{tabular}{|lll|} \hline Date Explanation Ref & Debit \\ \hline & Balance & \\ \hline \end{tabular} Common Stock Dividends Distributable Date Explanation Ref Debit Retained Earnings Date Explanation Ref Net income Stock dividend Cash dividend Cash Dividends \begin{tabular}{|l|l|l|l|l|} \hline Date Explanation & Ref & Debit & Credit & Balance \\ \hline \multicolumn{1}{|l|}{} & & & & \\ \hline \end{tabular} Stock Dividends \begin{tabular}{|lll|l|l|} \hline Date Explanation Ref & Debit & Credit & Balance \\ \hline \hline & & & & \\ \hline \end{tabular} ORIOLE CORPORATION Balance Sheet (Partial) December 31, 2022 Stockholders' Equity Paidein Capital Caplal Stock Common Stock Additional Paid-in Capital Paid-in Capital in Excess of Par-Common Stock Total Paid-in Capital Retained Earnings: Total Stockholders' Equity