On January 1,2022 , Cullumber Corporation had the following stockholders' equity accounts. During the year, the following transactions occurred. Feb.1 Declared a \$1 cash dividend per share to stockholders of record on February 15, payable March 1. Mar. 1 Paid the dividend declared in February. Apr. 1 Announced a 3 -for-1 stock split. Prior to the split, the market price per share was $38. July 1 Declared a 5% stock dividend to stockholders of record on July 15 , distributable July 31 . On July 1, the market price of the stock was $10 per share. 31 Issued the shares for the stock dividend. Dec. 1 Declared a $0.40 per share dividend to stockholders of record on December 15, payable January 5, 2023. 31 Determined that net income for the year was $347,000. Prepare the stocicholders' equity section of the balance shest at September 30 . (Enter account name cnly and do not provide descriptive information) CULUMBER CORPORATION Partial Balance Sheet $ eTextbook and Medla List of Accounts Attempts 0 of 5 used (d) Prapars the stockholders' equity section of the balance shest at December 31,2022 . (Enter account name only and do not provide descriptive information.)