On January 1, 2027, Blossom Corporation had the following stockholders' equity accounts. Common Stock ($10 par value, 79,300 shares issued and outstanding) $793,000 Paid-in Capital in Excess of ParCommon Stock 213,000 Retained Earnings 572,000 During the year, the following transactions occurred. Jan. 15 Declared a $1 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 $15 per share. May 15 Issued the shares for the stock dividend. July 1 Announced a 2-for-1 stock split. The market price per share at the time of the announcement was $15. (The new par value is $5.) Dec. 1 Declared a $0.90 per share cash dividend to stockholders of record on December 15, payable January 10, 2028. Dec. 31 Determined that net income for the year was $210,000. Journalize the transactions and the closing entries for net income and dividends