3. The Zeller Corporation's stockholders' equity accounts have the following balances as of December 31, 2016: Common stock, $10 par (30,000 shares issued and outstanding) Additional paid-in capital Retained earnings Total stockholders' equity $ 300,000 2,000,000 5,700,000 $8,000,000 On January 2, 2017, the board of directors of Zeller declared a 30% stock dividend to be distributed on January 31, 2017. The market price per share of Zeller's common stock was $30 on January 2 and $32 on January 31. Record the journal entries for the declaration and issue of this dividend (10 points)