On January 1, 2017, Bramble Limited had 1,392,000 of ordinary shares outstanding that were issued at par. It also had retained earnings of 745,500. The company issued 37,200 ordinary shares at par on July 1 and earned net income of 409,000 for the year. Journalize the declaration of a 16% share dividend on December 10, 2017, for the following independent assumptions. (Round final answers to the nearest whole dollar, e.g. 5,275. Credit account titles are automatically indented when amount is entered. Do not indent manually.) (a) Par value is 8, and market price is 19. (b) Par value is 5, and market price is 22. No. Account Titles and Explanation Debit Credit (a) (b)