The stockholders' equity accounts of Swifty Corporation on January 1, 2022, were as follows. Preferred Stock (8%, $100 par noncumulative, 5,000 shares authorized) $450,000 Common Stock ($10 stated value, 800,000 shares authorized) 1,480,000 Paid-in Capital in Excess of Par Value-Preferred Stock 58.000 Paid-in Capital in Excess of Stated Value --Common Stock 900,000 Retained Earnings 770,000 Treasury Stock (7.700 common shares) 61,600 During 2022, the corporation had the following transactions and events pertaining to its stockholders' equity, 1 Issued 6,000 shares of common stock for $80 per share. Purchased 1,800 additional shares of common treasury stock at $11 per share, Sept. Declared a 8% cash dividend on preferred stock, payable October 1. Oct. Paid the dividend declared on September 1. Declared a $0.80 per share cash dividend to common stockholders of record on December 15. payable December Dec 31, 2022 Determined that net income for the year was $123,000. Pald the dividend declared on December 1 Mar June 22 1 1 1 31 Journalize the transactions for the dates shown. Include entries to close net income and dividends to Retained Earnings. (Record journal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent allir forntry is required, select "No Entry for the account titles and enter for the amounts) Date Aunt Titles and Explanation Det Coca (To dose net income) (To dose dividends) (To close cash dividends paid)