On January 1, 2021, the stockholders' equity section of Dexter Corporation's balance sheet reported the following: Common stock (issued 10,000 shares) par value- $10 Capital in excess of par Retained earnings $100,000 $ 50,000 $160,000 During 2021, the following selected transactions occurred Apr 1: The company further issued 5000 shares of common stock at $ 40 price per share. May 31: The company issued 50% stock dividend. (stock dividend is issued on all shares outstanding on May 31 2021). Market price on that date is $50. Required: Part A: Make the journal entry for issue of shares on April 1 2021 Part B: How many total shares (quantity)are outstanding on May 30, 2021 (Before the stock dividend is issued)? There is NO treasury stock. Part C: How many (quantity) shares are issued as stock dividend on May 31, 2021? Part D: Make the journal entry to record the stock dividend. Is this large or small stock dividend? Part E: What are the balances in the following items of stockholder's equity on Dec,31st 2021. Account name Common Stock Capital in excess of par Retained earnings Balance TOTAL Stockholders' equity