Barber, Inc. has 300,000 shares of $11 par value common stock outstanding with a market price of $26 per share. Part 1) A 5% stock dividend is declared and distributed in additional shares of stock Make the journal entry to record the simultaneous declaration and bution of the new shares. Show your work. Part 2) Now, assume instead that a 3-for-2 stock split is effected in the form of a 50% stock dividend. Make the journal entry to record the simultaneous declaration and distribution of the new shares. Show your work