On January 1, 2025, Riverbed 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 $12 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 $363,000. Enter the beginning balances and post the entries to the stockholders' equity T-accounts. (Post entries in the order of journal entries recorded in the previous part. For accounts that have zero ending balance, the entry should be the balance date and zero for the amount on the normal side of the account.) Retained Earnings Common Stock Dividends Distributable Cash Dividends Stock Dividends