Question3 On March 1, 2019, Baltimore Corporation had 80,000 shares of common stock outstanding with a par value of S5 per share. On March 1, Baltimore Corporation authorized a 15% stock dividend when the market value was S20 per share. Use this information to calculate the amount either (debited) or credited to retained earnings. Enter as a negative number if retained earnings is debited and a positive number if retained earnings is credited. Question 4 The Common Stock account for Baltimore Corporation on January 1, 2018 was $72,500. On July 1, 2018 Baltimore issued an additional 10,000 shares of common stock. The Common Stock is S5 par. There was neither Preferred Stock nor any Treasury Stock. Paid in Capital Excess to par Common Stock was $20,000 on January 1 and S40,000 on July 2 and net income was $134,500. Use this information to determine for December 31, 2018 the amount of Earnings per Share (rounded to the nearest cent