QUESTION 1-2 (15 marks): Niagara Travel Corporation's (NTC) shareholders' equity section at December 31, 2021 appears below Shareholders' equity Common shares, unlimited shares authorized 100,000 shares issued $825,000 Retained earnings 275.000 Total shareholders' equity $1.100.000 On June 30, 2022, the board of directors of NTC declared a 10% stock dividend, payable on July 31, 2022, to shareholders of record on July 15, 2022 The fair market value of NTC's shares on June 30, 2022, was $11 per share On December 1, 2022, the board of directors declared a 2-for-1 stock split effective December 15, 2022. NTC's shares were selling for $15 on December 1, 2022, before the share split was declared Profit for 2022 was $300,000 and there were no cash dividends declared Instructions (a) Prepare the journal entries on ALL appropriate dates to record the stock dividend and the stock split . Indicate the date of the entry and if no entry is required, write "no entry" (b) Fill in the amount that would appear in the shareholders' equity section for NTC at December 31, 2022, for the following items 1. Common shares 2. Retained earnings 3. Total shareholders' equity 4. Number of common shares issued