Record the following transactions which occurred consecutively. (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 0 for the amounts.) 1. A total cash dividend of $105,000 was declared and payable to stockholders of record. Record dividends payable on common and preferred stock inseparate accounts. 2. A 15% common stock dividend was declared. The average fair value of the common stock is $24 a share. 3. Assume that net income for the year was $146,000 (record the closing entry) and the board of directors appropriated $66,000 of retained earnings for plant expansion. $66,000 of retained earnings for plant expansion. Construct the stockholders' equity section incorporating all the above information