On January $1,2022,$ Bramble Corp. had the following stockholders' equity accounts.

Common Stock $($$$12$ par value, $82,800$ shares issued and outstanding$)$ $$993,600$

Paid$-$in Capital in Excess of Par$$Common Stock $216,000$

Retained Earnings $581,000$

During the year, the following transactions occurred.

Jan. $15$ Declared a $$1$ cash dividend per share to stockholders of record on January $31,$ payable February $15.$

Feb. $15$ Paid the dividend declared in January.

Apr. $15$ Declared a $10\%$ stock dividend to stockholders of record on April $30,$ distributable May $15.$ On April $15,$ the market price of the stock was $$16$ per share.

May $15$ Issued the shares for the stock dividend.

July $1$ Announced a $2-$for$-1$ stock split. The market price per share prior to the announcement was $$15.($The new par value is $$6.)$

Dec. $1$ Declared a $$0\mathrm{.}40$ per share cash dividend to stockholders of record on December $15,$ payable January $10,2023.$

Dec. $31$ Determined that net income for the year was $$210,000.$

Journalize the transactions and the closing entries for net income and dividends. $($Record journal entries in the order presented in the problem.