Courtney Corporation has the following accounts in its stockholders beginning of 2018: Common Stock, $5 par value, 35,000 shares authorized, 15,000 and outstanding Additional paid-in capitl $ 75,000 300,000 issued Retained Earnings 1,080,000 During 2018, Courtney Corporation declared and distributed a 15% stock dividend on comm stock, current market price is $28 per share Required: a) Prepare the journal entries (2 total entries) for the declaration and distribution of the dividend. b) By what amount did this transaction change (increase of decrease) the total stockholders' equity section of the company's balance sheet