On September 30, 2017, Walman Corporation's common stock is priced at $55 per share before any dividend or split, and the stockholders' equity section of its balance sheet appears as follows: Common stock - $10 par value, 350,000 shares authorized, 150,000 issued and outstanding 1,500,000$ Paid-in capital in excess of par value, common stock 520,000 Retained earnings 1,894,000 Total stockholders' equity 3,914,000$ Assume that the company declares and immediately issues a 50% stock dividend. a Record the journal entry for stock dividend. Show your calculations to receive credit!! b What is the ending value in the following accounts: Paid-in capital in excess of par, and retained earnings?