On January 1, 2019, Splish Brothers Inc. had $1,485,000 of common stock outstanding that was issued at par. It also had retained earnings of $751,000. The company issued 45,000 shares of common stock at par on July 1 and earned net income of $390,000 for the year. Journalize the declaration of a 14% stock dividend on December 10, 2019, for the following independent assumptions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) (a) Par value is $10, and market price is $18. (b) Par value is $5, and market price is $20. No. Account Titles and Explanation Debit Credit (a) Cash 810000 X Common Stock 450000 Paid-in Capital in Excess of Par-Common Stock 360000 (b) Cash 900000 X Common Stock 225000 Paid-in Capital in Excess of Par-Common Stock 675000 Click if you would like to Show Work for this question: Open Show Work