On January $1,2023,$ Star Corporation had the following stockholders' equity accounts.Common Stock $($$$10$ par value, $260,000$ shares issued & outstanding$)$Paid$-$in Capital in Excess of Par $-$ Common StockRetained Earnings$$2,600,0001,500,0003,200,000$During the year, the following transactions occurred.February $1$March $1$April $1$Declared $$1\mathrm{.}60$ cash dividend per share to stockholders of record on February $15,$ payable March $1.$Paid the divided declared in February.Announced a $2-$for$-1$ stock split. Prior to the split, the market price per share wasJune $1$June $30$Declared a $15\%$ stock dividend to stockholders of record on June $15,$ distributable on June $30.$ On June $1,$ the market price of the stock was $$12$ per share.Issued the shares for the stock dividend.