On October 1, Sunland Corporation's stockholders' equity is as follows. On October 1 , Sunland declares and distributes a 10% stock dividend when the market price of the stock is $15 per share. (a) Compute the par value per share (1) before the stock dividend and (2) after the stock dividend. Par value before the stock dividend $ Par value after the stock dividend $ eTextbook and Media Indicate the balances in the three stockholders' equity accounts after the stock dividend shares have been distributed. Common stock $ Paid-in capital in excess of par value $ Retained earnings $ On January 1, 2022, Carla Vista Corporation had $1,140,000 of common stock outstanding that was issued at par. It also had retained earnings of $744,000. The company issued 40,000 shares of common stock at par on July 1 and earned net income of $395,000 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 manually. If no entry is required, select "No Entry" for the account titles 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 $21