On January 1, 2022, Pronghorn Corp. had these stockholders' equity accounts. Common Stock ($10 par value, 71,000 shares issued and outstanding) Paid-in Capital in Excess of Par Value Retained Earnings $710,000 486,000 660,000 During the year, the following transactions occurred. Jan. 15 Feb. 15 Apr. 15 Declared a $0.50 cash dividend per share to stockholders of record on January 31, payable February 15. Paid the dividend declared in January. 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. Issued the shares for the stock dividend. Declared a $0.60 per share cash dividend to stockholders of record on December 15, payable January 10, 2023. Determined that net income for the year was $362,000. May 15 Dec. 1 Dec. 31 Journalize the transactions. (Include entries to close net income and dividends to Retained Earnings.) (Record entries in the order displayed in the problem statement. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts.) Date Account Titles and Explanation Debit Credit Feb. 15 Feb. 15 Retained Earnings Retained Earnings Retained Earnings Retained Earnings