On January 1, 2022, XYZ Corporation issued 10,000 shares of its common stock for $50 per share. On July 1, 2022, XYZ Corporation issued an additional 5,000 shares of common stock for $60 per share. On December 31, 2022, XYZ Corporation declared a $2 per share cash dividend to all shareholders of record as of January 15, 2023. On January 31, 2023, XYZ Corporation paid the dividend to its shareholders.

a) Prepare the journal entry for the initial issuance of the common stock on January 1, 2022.
b) Prepare the journal entry for the issuance of additional common stock on July 1, 2022.
c) Prepare the journal entry for the declaration of the cash dividend on December 31, 2022.
d) Prepare the journal entry for the payment of the cash dividend on January 31, 2023.
e) Calculate the total amount of dividends paid on January 31, 2023.
f) Calculate the total amount of retained earnings as of December 31, 2022.