On January 1. 2017. Frontier Corporation had SI.000.000 of common stock outstanding that was issued at par. It also had retained earnings of $750,000. The company issued 40.000 shares of common stock at par on July I and earned net income of $400,000 for the >ear. Instructions Journalize the declaration of a 15% stock dividend on December 10. 2017. for the following independent assumptions