Senior Life Co. is an HMO for businesses in the Portland area. The following account balances appear on the balance sheet of Senior Life Co.: Common stock (340,000 shares authore: 4,000 shares sued). $125 par, 5500,000: Paid In Capital in excess of par-common stock, 5100,000: and Retained earnings, 55,500,000. The board of directors dedared a 2% stock dividend when the market price of the stock was $171 a share. Senior Life Co. reported no income or loss for the current year. at an amount box does not require an entry, leave it blank. If no entry is required, select "No entry required from the dropdown a1. Journalce the entry to record the declaration of the dividend, capitalizing an amount equal to market value Stock Dividends Stock Dividends Distributable Paid-In Capital in Excess of Par Common stock 12. Journalize the entry to record the issuance of the stock certificates, Stock Dividende Common Stock b. Determine the following amounts before the stock dividend was declared: (1) total aid in capital, (2) total retained earnings, and (3) total stockholders equity Total paid in capital Total retained earnings Total stockholders' equity Determine the following amounts after the stock dividend was declared and closing entries were recorded at the end of the year: (1) total paid-in capital (2) total retained earnings, and (3) total stockholders Total paid in capital Total retained earnings Total stockholders' equity