L ACCOUNTING 591 1. 10 points The balances of the equity accounts fo the Zap Corporation are presented below: Common stock, $20 par, 50,000 shares authorized, 20,000 shares issued And outstanding -$400,000- Premium on common stock- 10,000 Retained earnings 100.000 REQUIRED: Based on the above information, complete the following: (A) The journal entry for the declaration of a 10% stock dividend when the market value of Zap Corporation is $22 per share. (B) The journal entry for the declaration of a cash dividend of $1.00 per share prior to the stock dividend in part (A). tttt ttttttt