Healthy Ufe Co. is an HMO for businesses in the Fresno area. The following account balances appear on Healthy Life's balance sheet: Common stock (230,000 shares authorized; 3,000 shares issued), $125 par, $375,000; Paid-In Capital in excess of parcommon stock, $75,000; and Retained earnings, $3,750,000. The board of directors declared a 2% stock dividend when the market price of the stock was $167 a share. Healthy Ufe 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. Stock Dividends 768,200 x Stock Dividends Distributable x Paid-In Capital in Excess of Par-Common Stock r x b. Determine the following amounts before the stock dividend was declared: (1) total pald-In capital, (2) total retained earnings and (3) total stockholders' equity. Total pald-In capital Total retained earnings Total stockholders' equily c. Determine the following amounts after the stock dividend was declared and closing entries were recorded at the end of the year: (1) total pald-in capital, (2) total retained earnings, and (3) total stockholders' equilty. Total pald-in capltal Total retained eamings Total stockholders' equity