Hamilton Travel Corporation's (HTC) shareholders' equity section at December 31, 2021 appears below: Shareholders' equity Common shares, 1,000,000 shares authorized, 80,000 shares issued $720,000 Retained earnings 180,000 Total shareholders' equity $900,000 On June 30, 2022, the board of directors of HTC declared a 10% stock dividend, payable on July 31, 2022, to shareholders of record on July 15, 2022. The fair market value of HTC's shares on June 30, 2022, was $12 per share. On December 1, 2022, the board of directors declared a 2-for-1 stock split effective December 15, 2022. HTC's shares were selling for $16 on December 1, 2022, before the share split was declared. Profit for 2022 was $225,000 and there were no cash dividends declared. Instructions (a) Prepare the journal entries on the appropriate dates to record the stock dividend and the stock split. Indicate the date of the entry and if no entry is required, write no entry. (b) Fill in the amount that would appear in the shareholders' equity section for HTC at December 31, 2022, for the following items: 1. Common shares $____________ 2. Retained earnings $____________ 3. Total shareholders' equity $____________ 4. Number of common shares issued _____________