shares issued), 55 par, 52,300,000, Paidin cietal in excess of par-common stock, $550,000, and Retained eamings, 534,950,000. The bourd of diectors declared a 24 at itock eividend when the market price of the stock was 515 a share. Healthy Life reported no income or loss for the current year. Required: 3. Joumalize the entries to record (7) the deolarabion of the dividond, copitating an amount oqual to manher value; and (2) the issuance of ine slock certicates b. Delermine the following amounts before the stock dividend was declared (t) fotal paid in capital (2) todal retained eamings, and i3) fotal. c. Determine the following amounts after the stock didend was deciared and olosing enthes were recorded at the end of the jear (t) total pas. it capeal (2) total refaned eamings. and (5) fotst slochholders equby fotat stochovers equity