On June 1, Kaspersky Software has 250,000 common shares issued and outstanding. If Kaspersky declares and distributes a 25% stock dividend on June 15th when the market price (fair value) of its shares is $12 per share. Required: 1 Record the journal entries to record the dividend, no descriptions are required. 2 What is the overall effect on Kaspersky's total assets, liabilities and shareholders equity? How many shares are issued after the split? Marks Available: 2