On January1, 2012, Brittany Corporation had $1,000,000 of common stock outstading that was issued at par. I also had retained earnings of $750,000. The company issued 40,000 shares of common stock at par on July 1 and earned net income of $400,000 for the year. Instructions: 1. Journalize the declaration of a 15% stock dividend on December 10, 2012, for the following independent assumptions. 1. Par vallue is $10, and market value is $18 2. Par value is $5, and market value is $20