On January 1, 2025, Blue Spruce Corp. had these stockholders' equity accounts. During the year, the following transactions occurred. Jan. 15 Declared a $0.60 cash dividend per share to stockholders of record on January 31 , payable February 15. Feb. 15 Paid the dividend declared in January. Apr. 15 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. May 15 Issued the shares for the stock dividend. Dec. 1 Declared a $0.70 per share cash dividend to stockholders of record on December 15 , payable January 10,2026. Dec. 31 Determined that net income for the year was $373,000. 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 occount 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 0 for the amounts. List all debit entries before credit entries.) (To close cash dividends) eTextbook and Media List of Accounts Savbe for Later Attempts: 0 of 3 used Submit Asswer (b)