On January 1,2022 , Sandhill Corporation had the following stockholders' equity accounts. During the year, the following transactions occurred. Feb. 1 Declared a $2 cash 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 $38. July 1 Declared a 15\% stock dividend to stockholders of record on July 15, distributable July 31 . On July 1 , the market price of the stock was $15 per share. 31 Issued the shares for the stock dividend. Dec. 1 Declared a $0.60 per share dividend to stockholders of record on December 15 , payable January 5,2023. 31 Determined that net income for the year was $300,500. Prepare a stockholders' equity section at December 31. (Enter account name only and do not provide descriptive information.)