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Cash Dividends Date Explanation Ref. Debit Credit Balance On January 1, 2022, Larkspur, Inc. had the following stockholders' equity accounts. 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 5\\% stock dividend to stockholders of record on April 30, distributable May 15. On April 15, the market price of the stock was \\( \\$ 16 \\) 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 prior to the announcement was \\( \\$ 14 \\). (The new par value is \\$5.) Dec. 1 Declared a \\$0.50 per share cash dividend to stockholders of record or December 15, payable January \\( 10,2023 \\). Dec. 31 Determined that net income for the year was \\( \\$ 225,000 \\). No Entry No Entry lec, \\( 1 \\quad y \\) Cash Dividends. Dividends Payable \\( \\operatorname{lec} 31 \\) Retained Earnings Cash Dividends (To close cash dividends) lec, \\( 31 \\vee \\) Retained Earnings Stock Dividends (To close stock dividends) lec. 31 Income Summary Retained Earnings 160515 Common Stock Dividends Distributable i. 15 Cash Dividends Dividends Payable 215 Dividends Parable Cash r. \\( 15 \\quad \\) Stock Dividends Common Stock Dividenss Distributable Pajid in Capital in Excess of Par-Common Stock \\( \\gamma 15 \\) Common Stock Dividends Distributable Common Stock \\( 7830 \\mathrm{C} \\) \\( 7890 \\mathrm{C} \\) 2349 Common Stock Date Explanation Ref. Debit Credit Balance Balance \\( \\quad \\checkmark \\) Paid-in Capital in Excess of Par-Common Stock Date Explanation Ref. Debit Credit Balance Balance \\( \\quad \\mathfrak{l} \\) Retained Earnings Date , Explanation Ref. Debit Credit Balance Balance Cash dividends Stock dividends Net income