Carringtons, Inc's Stockholders Equity on January 1, 2018 consisted of the following: Common Stock, $2 par; 500,000 shares authorized, 30,000 shares issued and outstanding 60,000 Paid-in Capital in Excess of Par Common 300,000 Retained Earnings 125,000 Total Stockholders' Equity 485,000 On January 15, 2018, Carrington declares a 5% stock dividend when the market price of the stock is $15 per share. The shares were issued on February 13, 2018. On November 30, Carrington declares a 30% stock dividend when the market price of the stock is $20 per share. These shares were issued on December 20, 2018. 1) Prepare the journal entries for 2018 2) On December 31, 2018, how many shares are outstanding