Riverbed Corporation las the following capital structure at the beginning of the year 4% Preferred stock, $50 par value. 20,000 shares authorized. 7.000 shares issued and outstanding Common stock, $10 par value, 60,000 shares authorized, 42.000 shares issued and outstanding Paid-in capital in excess of par Total paid-in capital Retained eamings Total stockholders equity $350,000 420,000 104,000 874,000 445,000 $1,319.000 Record the following tractions which occurred consecutively. (Credit account wisatariatically Andented when amourd is her Do noliecerit manual foetry is reguleed, setect Wo Enry for the accouru tiles and enter for the amount A total cash dividend of $105.000was declared and payable to stockholders of record. Record dividends pavable on common and preferred stockin separate accounts. A 15% common stock dividend was declared. The average fair value of the common stock is $22 a share. Assume that net income for the year was $139000 [record the closing entry and the board of directors appropriated 574.000 of retained earnings for plant expansion No. Account Titles and Explanation Debit Credit 2. to record the closes entres.