Part A: On January 1, 20123, its first year of operations, Legoria Co. had the following stockholder's equity transactions. Legoria was authorized to issue 8 million common shares, $1 par per share, and 1 million preferred shares, $50 par value. Required: Prepare the appropriate journal entries to record the following equity transactions. Part B (Not related to Part A above): On June 30, 2023, the Board of Directors of Joey Co. declared a 5% stock dividend on its 60 million, $1 par, common shares, to be distributed on July 15,2023 . The Market price of Joey Co's common shares was $25 on June 30,2023 . Prepare the journal entries to record the stock dividend