Arcus Development Inc.'s equity section on the December 31, 2022, balance sheet showed the following informat Common shares, unlimited shares authorized, 220,000 shares issued and outstanding Retained earnings $3,432,000 562,500 On January 15, 2023, the company's board of directors declared a 5% share dividend to the shareholders of recor January 20 to be distributed on January 30. The market prices of the shares on January 15, 20, and 30 were $18.6 and $17.60, respectively. Required: 1. Prepare the required entries for January 15, 20, and 30. Assume share dividends account is used when dividend! declared. (If no entry is required for a transaction/event, select "No journal entry required" in the first account fi