Arcus Development Inc.'s equity section on the December 31,2022 , balance sheet showed the following information: On January 15, 2023, the company's board of directors declared a 10\% 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 $21.90, $21.00, and $21.45, respectively. 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.) Journal entry worksheet 3