On January 1, 2014, Lanie Corporation had $1,017,000 of common stock outstanding that was issued at par. It also had retained earnings of $741,000. The company issued 37,000 shares of common stock at par on July 1 and earned net income of $390,400 for the year. Journalize the declaration of a 15% stock dividend on December 10, 2014, for the following independent assumptions. 1. Par value is $8, and market value is $19. 2. Par value is $5, and market value is $20