Instructions 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 (800,000 shares authorized, 460,000 shares issued) $5 par, $2,300,000, Paid in capital in excess of par-common stock, $850,000; and Retained eamings, $34,950,000. The board of directors declared a 2% stock dividend when the market price of the stock was $15 a share. Healthy Life reported no income or loss for the current year. Required: a Joumalize the entries to record (1) the declaration of the dividend, capitalizing an amount equal to market value, and (2) the issuance of the stock certificates Refer to the Chart of Accounts for exact wording of account titles b. Determine the following amounts before the stock dividend was declared (1) total paid-in capital, (2) total retained eamings, and (3) total stockholders equity c Determine the following amounts after the stock dividend was declared and closing entries were recorded at the end of the year (1) total paid-in capital (2) total retained eamings, and (3) total stockholders' equity