Prepare the stockholders' equity section, reflecting dividends and stock split. (L0 1, 2, 3) (d) Total, stockholders' equity $4, 190,000 On January 1, 2014, Dingier Corporation had the following stockholders' equity accounts. Common Stock (no-par value, 100,000 shares issued and outstanding) $2, 800,000 Retained Earnings 1,000,000 During the year, the following transactions occurred. Feb. 1 Declared a $1 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 4-for-1 stock split. Prior to the split, the market price per share was $36. July 1 Declared a 5% stock dividend to stockholders of record on July 15, distributable July 31. On July 1, the market price of the stock was $13 per share. 31 Issued the shares for the stock dividend. Dec. 1 Declared a $0.50 per share dividend to stockholders of record on December 15, payable January 5, 2015. 31 Determined that net income for the year was $700,000. Prepare the stockholders' equity section of the balance sheet at (a) March 31, (b) June 30, (c) September 30, and (d) December 31, 2014