Arcus Development Inc.'s equity section on the December 31, 2019, balance sheet showed the following information: Common shares, unlimited shares authorized, 180,000 shares issued and outstanding Retained earnings $3,096,000 525,000 d On January 15, 2020, the company's board of directors declared a 5% share dividend to the shareholders of record on January 20 to be distributed on January 30. The market prices of the shares on January 15, 20, and 30 were $19.80, $18.20, and $19.00, respectivel Required: 1. Prepare the required entries for January 15, 20, and 30. Assume share dividends account is used when dividends are declared. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) ces View transaction list