On January 1,2022, Carla Vista Corporation had the following stockholders' equity accounts. During the year, the following transactions occurred. Feb. 1 Declared a $3 cash dividend per share to stockholders of record on February 15, payable March 1. Mar. 1 Paid the dividend dedared in February. Apr. 1 Announced a 2 -for-1 stock split. Prior to the split, the market price per share was $35. July 1 Declared a 10\% stock dividend to stockholders of record on July 15, distributable fuly 31 . On July 1, the market price of the stock was $15 per share 31 Issued the shares for the stock dividend. Dec. 1 Declared a $0.50 per share dividend to stockholders of record on December 15 , payable January 5,2023. 31 Determined that net income for the year was $308,000. Journalize the transactions and the closing entries for net income and dividends, (Credit account titles are automatically indented when amount is entered. Do not indent menuoly. If no entry is required, select No Entry for the account titles and enter 0 for the amounts. Record joumal entries in the order presented in the problem. (To close net income) (To close stock dividends) (To dose cash dividends)