Healthy Life Co. is an HMO for businesses in the Fresno area. The following account balances appear on Healthy Life's balance sheet: Common stock (270,000 shares authorized ; 5,000 shares issued), $25 par, $125,000; Paid-In Capital in excess of par-common stock, $15,000; and Retained earnings, $1,000,000. The board of directors declared a 1\% stock dividend when the market price of the stock was $33 a share. Healthy Life reported no income or loss for the current year. If no entry is required, select "No entry required" and leave the amount boxes blank. If an amount box does not require an entry, leave it blank. a1. Journalize the entry to record the declaration of the dividend, capitalizing an amount equal to market value. a2. Journalize the entry to record the issuance of the stock certificates