On January 1, 2012, Sheperd Corporation had $1,371,000of common stock outstanding that was issued at par and retained earnings of $707,900. The company issued28,900shares of common stock at par on July 1 and earned net income of $392,900for the year.

Journalize the declaration of a17% stock dividend on December 10, 2012, for the following two independent assumptions.(Credit account titles are automatically indented when amount is entered. Do not indent manually.)

(a)	Par value is $10and market value is $14.
(b)	Par value is $5and market value is $9.

This is the question that i am having trouble with. I know the accounts that need to be debited and credited. However, I am having trouble figuring out the numbers