help with the ones in the red boxes

On January 1, 2022, Cullumber Company had the following stockholders' equity accounts. Common Stock ($10 par value. 75,000 shares issued and outstanding) Paid-in Capital in Excess of Par-Common Stock Retained Earnings $750,000 180,000 500,000 During the year, the following transactions occurred, Jan. 15 Feb. 15 Apr. 15 May 15 Declared a $1 cash dividend per share to stockholders of record on January 31, payable February 15, Paid the dividend declared in January Declared a 5% stock dividend to stockholders of record on April 30, distributable May 15. On April 15, the market price of the stock was $15 per share. Issued the shares for the stock dividend, Announced a 2-for-1 stock split. The market price per share prior to the announcement was $13. (The new par value is $5.) Declared a $0.40 per share cash dividend to stockholders of record on December 15, payable January 10, 2023. Determined that net income for the year was $200,000. July 1 Dec 1 Dec 31 Dec. 1 Cash Dividends 15,750 Dividends Payable 1. Dec. 31 Retained Earnings 90.750 Cash Dividends 9 (To close cash dividends)