On January 1, 2022, Oriole Corporation had the following stockholders' 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 Declared a 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. Date Account Titles and Explanation Debit Credit Feb.1 \begin{tabular}{|l|l|} \hline 2 \\ \hline \end{tabular} July 1 July 31 July 31 Common Stock Dividends Distributable Paid-in Capital in Excess of Par-Common Stock \begin{tabular}{|llll} Date & Explanation Ref & Debit \\ \hline Jan. 1 & Balance & \\ \hline \end{tabular} Retained Earnings \begin{tabular}{|lll|} \hline Date & Explanation Ref & Debit \\ \hline Jan.1 & Balance & \\ \hline \end{tabular} Net income Stock dividend Cash dividend Cash Dividends Stock Dividends Prepare a stockholders' equity section at December 31. (Enter account name only and do not provide descriptive information.) ORIOLE CORPORATION Balance Sheet (Partial) $