3. Survivor Company was formed on January 1, 2010 by selling and issuing 20,000 shares of common stock at $15 per share. On December 1, 2010, the company declared a cash dividend of $10,000 which will be paid in cash on January 15, 2011. (20') Requirements: A. Prepare the journal entry to record the sale and issuance of the common stock on January 1, 2010 under each of the following independent assumptions: 1. The common stock has a par value of $10 per share. 2. The common stock was no par with a stated value of $5 per share. 3. The common stock was no par and no stated value. B. Prepare the journal entry to record the dividend declaration on December 1, 2010. C. Prepare the journal entry to record payment of the dividend on January 15, 2011