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On January 1, 2022, Oriole Corporation had the following stockholders' equity accounts. Common Stock ($26 par value, 52,500 shares issued and outstanding) $1,365,000 Paid-in Capital in Excess of Par-Common Stock 191,000 Retained Earnings 579,000 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 $39. July 1 Declared a 10% 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. July 1 Declared a 10% 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 $0.40 per share dividend to stockholders of record on December 15, payable January 5, 2023. 31 Determined that net income for the year was $357,500. Date Account Titles and Explanation Debit Credit Feb. 1 Retained Earnings 52500 Dividends Payable 5250C Mar. 1 V Dividends Payable 52500 Cash 5250C Apr.1 V July 1 V Retained Earnings Common Stock Dividends Distributable July 31 Common Stock Dividends Distributable Common Stock Dec. 1 Retained Earnings Dividends Payable Dec. 31 Income Summary Retained Earnings (To close net income) (To close cash dividends)