Question \#3. Friedberg Corporation's shareholders' equity section at December 31, 2021 appears below: On June 30, 2022 the board of directors of Friedberg Corporation declared a 10\% stock dividend, payable on July 31, 2022 to shareholders of record on July 15, 2022. The fair market value of Friedberg's Corporations's shares on June 3, 2022 was $15 per share. On December 1, 2022, the board of directors declared at 2-for-1 stock split effective December 15, 2022. Friedberg Corporation's shares were selling for $20 on December 1, 2022, before the stock split was declared. Net income for 2022 was $190,000 was there were no cash dividends declared. INSTRUCTIONS: a) Prepare the journal entries on the appropriate dates to record the stock dividend and the stock split. If there is no journal entry required write down "NO ENTRY REQUIRED". Use memos as appropriate. (10 marks = Thinking) (b) Fill in the amount that would appear in the shareholders' equity section for Friedberg Corporation at December 31, 2002, for the following items: 1. Common shares 2. Number of shares issued 3. Retained earnings 4. Total shareholders' equity