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Healthy Lite Co. is an HMO for businesses in the Fresno area. The following account balances appear on Healthy Life's balance sheet Commenstock (800,000 shares authorized: 480,000 shares issued), S4 ORL 51,840,000. Pald.in capital in excess of par-common stock 5800,000 and Batang carings. 531 340,000 The board of directors declared a 2% stock dividend when the market price of the stock was $12 a share Healthy Lite reported no income or loss for me current Year Required: a. Journalce the entries to record (1) the declaration of the dividend, Capitaleing an amount equal to market value, and (2) messuance of the stock certificates Refer to the Chart of Accounts for exact wording of accounties b. Determine the following amounts before the stock dividend was declared (1) total poidan capital (2) total retained earrings, and (3) stockholder c. Determine the following amounts after the stock dividend was declared and closing entries were recorded at the end of the year. (t)total paid in capita (2) tot retained earnings, and (3) total stockholders eauty Previous Next 12:00 AM D4000F Check My Work 4 more Check My Work uses remaining 44% 17"F O @LMO CHART OF ACCOUNTS Healthy Life Co. General Ledger ASSETS REVENUE 110 Cash 410 Sales 610 Interest Revenue 120 Accounts Receivable 131 Notes Receivable 132 Interest Receivable 141 Inventory 145 Office Supplies 151 Prepaid Insurance EXPENSES 510 Cost of Goods Sold 515 Credit Card Expense 520 Salaries Expense 531 Advertising Expense 532 Delivery Expense 533 Selling Expenses 534 Rent Expense 181 Land 193 Equipment 194 Accumulated Depreciation Equipment 535 Insurance Finanse LIARULITIES Chan Ol Accounts 194 Accumulated Depreciation Equipment LIABILITIES 210 Accounts Payable 533 Selling Expenses 534 Rent Expense 535 Insurance Expense 536 Office Supplies Expense 537 Organizational Expenses 562 Depreciation Expense-Equipment 590 Miscellaneous Expense 710 Interest Expense 221 Notes Payable 226 Interest Payable 231 Cash Dividends Payable 236 Stock Dividends Distributable 241 Salaries Payable 261 Mortgage Note Payable EQUITY 311 Common Stock 312 Paid-in Capital in Excess of Par-Common Stock 315 Treasury Stock 321 Preferred Stock 322 Paid-in Capital in Excess of Par-Preferred Stock 241 Salanes Payar 261 Mortgage Note Payable EQUITY 311 Common Stock 312 Paid-in Capital in Excess of Par-Common Stock 315 Treasury Stock 321 Preferred Stock 322 Paid-in Capital in Excess of Par-Preferred Stock 331 Paid-in Capital from Sale of Treasury Stock 340 Retained Earnings 351 Cash Dividends 352 Stock Dividends 390 Income Summary a Journalize the entries to record (1) the declaration of the dividend on December 1, capitalizing an amount equal to market value, and (2) the issuance or the stock certificates on December 31 Refer to the Chart of Accounts for exact wording of account titles JOURNAL ACCOUNTING EQUATION DELIT POST, RER CREDIT ASSETS DATE DESCRIPTION LUTIE 2 Previous Ne b. Determine the following amounts before the stock dividend was declared (t) total paid-in capital, (2) total retained earnings, and (a) totul stock Total paid-in capital 5 Total retained earnings s Total stockholders' equity 5 c. Determine the following amounts after the stock dividend was declared and closing entries were recorded at the end of the year (1) sot paid in cooha (2) tot retained earnings, and (3) tota/ stockholders' equity Total paid in capital Total retained earnings Total stockholders equity $ $ 5 Previous Next) Check My Work 4 more Check My Work uses remaining Ingur Save and E Submit augment for Grade