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On January 1,2022. Carla Vista Corporation had the following stockholders equity accounts. Durins the year, the following transactions occurred. Feb. 1 Declared a $3 cish 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 2 for- 1 stock split: Prior to the split, the market price per share was $35. July 1 Dectired a 10% stock dividend to stockhotders of record on July 15 , distributable July 31 , On July 1 , the market price of the stock was 575 per share 31 Isved the shares for the stock dividend. Dec 1 Declareda $0,50 per share dividend to stockhiolers of record on December 15 , payable hanuary 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 manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record joumal entries in the order presented in the problem. Common Stock bividends Distributable Paid-in Capital in Excess af Stated Volve Corumon 5 tock Common Stock Dividends Distributathe Common Stoxk Dividends Distributable Common Stock Dividends Distritutable Common Stack Dec1 x Fish Blvidernds Dividends Payoble (To dose net inocme) incocte Summary Retaned Earnings (To close stock dividends) (To dose cash dividends)