On October 1, 2021, Helmsmith Corporation declared and issued a 10% common stock dividend. Before this date, Helmsmith had 80,000 shares of $1 par common stock outstanding. The market price of Helmsmith Corporations common stock on the date of declaration was $10 per share. Required Show Helmsmiths journal entries to record the common stock dividend on: 1) The date of declaration 2) The date of record 3) The date of distribution/payment