On January 1, 2022, Swifty Corporation had the following stockholders' equity accounts During the year, the following transactions occurred. Jan. 15 Declared a $1 cash dividend per share to stockholders of racord on January 31 , payable February 15. Fab. 15 Paid the dividend daclarsd in January: Apr. 15 Declarad a 10% stock dividend to stockholders of record on April 30, distributable May 15. On April 15, the markat price of the stockwas S16 pershare. May 15 issuad the shares for the stockdividend. July 1 Announced a 2-for-1 stocksplit. The markst price per share prior to the announcement was S14. (The new par value is Dec: 1 Declared a 50.50 per share cash dividend to stockholders of record on Dacember 15, payable January 10,2023. Dsc31 Datermined that nat income for the yaar was $270,000