On January 1, 2022, Wildhorse Corporation had the following stockholders' equity accounts. Common Stock (no par value, 24,000 shares issued and outstanding) quad$1,365,000 Retained Earnings 530,000 During the year, the following transactions occurred. Feb. 1 Declared a $1 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 3 -for-1 stocksplit. Prior to the split, the market price per share was $37. July 1 Declared a 6% stock dividend to stockholders of record on July 15 , distributable July 31 . On July 1, the market price of the stock was $12 per share. 31 Issued the shares for the stock dividend. Dec. 1