On January 1, 2022, Blossom Corporation 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 10.2022, for the following independent assumptions. (Credit account titles are automatically indented when amount is entered. Do not indent monuoll . If no entry is required, select "No Entry" for the occcunt tiths and enter 0 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 a. b