Problem 4 As of November 30,2022, Brendan Corporation has the following stockholders' equity accounts and balances: The following transactions ocurred during the month of December: Dec 1 Declared a cash dividend for the preferred stockholders to be paid on December 12 . Dee 5 Declared a 10% stock dividend for common stockholders to be distributed on December 17. The fair mark the common stock on this date is $30. Dec 12 Paid the preferred stock dividend declared on December 1. Dec 17 Distributed the common stock dividend declared on December 5. Dec 18 Declared a cash dividend for common stockholders of $2 per share to be paid December 28. Dec 20 Declared a 2 for 1 stock split. Dec 28 Paid the common stock dividend declared on December 18. Dec 29 Declared a 5% stock dividend for common stockholders to be distributed on January 30. The fair marke common stock on this date is $20. Dec 30 Purchased 1,000 shares of treasury stock for $8 per share. Dec 31 Net income for the year totaled $450,000. INSTRUCTIONS: a. Record the journal entries to record the December transactions. b. How many shares of common stock have been issued and what is the par value