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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 \\quad \\) Anhour Dec. 1 Declared a \\$0.50 per share cash dividend to stockholders of record on December 15, payable January 10, 2023. Dec. 31 Determined that net income for the year was \\( \\$ 225,000 \\). Account Titles and Explanation Debit \\( \\operatorname{Jan} 15, \\mathrm{~V} \\) Cash Dividends Dividends Payable Feb. \\( 15 \\sim \\) Dividends Payable Cash Apr. 15 Stock Dividend: Stock Dividends Paidincagital in Excess of Par. Preferred Stock May 15 StockDividends Common Stock Dec 1. Dec. 1 \\( \\operatorname{Dec} 1 \\) (To ciose cash dividends) (To close stock dividends) (To close cash dividends) (To close stock dividends) (To close net income)