Healthy Life Co. is an HMO for bussnesses in the Fresno ares. The following account balances appear on Healthy Le's balance sheeti Common stock (390,000 sthares authorized; 8,000 shares issued), $100 pas; $800,000; Paid-In Capital in excess of par-common stock, $160,000; and Retained earnings, $9,600,000. The board of directors declared a 2% stock dividend when the market price of the stock was $137 a share. Healthy tife reported no income or loss for the current year. If an amount box does not require an entry, leave it blank. If no entry is required, select "No entry required" fram the dropdown. a1. Journalize the entry to record the declaration of the dividend, capitaliaing an amount equal to market value. Ftedsuck F Check My Work: Recali that a stock dividend affects only stockholders' equity. Learning Objective 3 . a2. Journalize the entry to record the issuance of the stock certificates. c. Determine the following ampunts after the stock dividend was deciared and elosing entries were recorded at the end of the year: (1) total paid-in capital, (2) total retained eamings, and (3) total stockholders' equity