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. Feedback Check My Work a2. Journalize the entry to record the issuance of the stock certificates. x x a2. Journalize the entry to record the issuance of the stock certificates. Feedback Check My Work b. Determine the following amounts before the stock dividend was declared: (1) total paid-in capital, (2) total retained earnings, and (3) total stockholders' equity. a. What will be the number of shares outstanding after the split? shares b. If the common stock had a market price of $180 per share before the stock split, what would be an approximate market price per share after the split? per share