Question Five (20 Marks) (Smarks each) The equity accounts of LOCUS Group have the following balances on December 31, 2010. Share Capital-Ordinary, $10 par, 800,000 shares issued and outstanding $8,000,000 Share Premium Ordinary 4,200,000 Retained Earnings 14,600,000 Shares of LOCUS Group are currently selling at $30. Instructions Prepare the appropriate journal entries for each of the following cases. 1. A share dividend of 5% is declared and issued. 2. A share dividend of 10% is declared and issued. 3. A share dividend of 20% is declared and issued. 4. A share dividend of 100% is declared and issued