Survivor Company was formed on January 1, 2006 by selling and issuing 20,000 shares of common stock at $15 per share. On December 1, 2007, the company declared a cash dividend of $10,000 which will be paid in cash on January 15, 2008. The annual accounting period ends December 31. A. Give the journal entry to record the sale and issuance of common stock on January 1, 2006, for each of the following independent assumptions: 1. The common stock has $10 par value per share Date Account name Debit Credit 2. The common stock has a stated value of $5 per share with no par value. Date Account name Debit Credit 3. The common stock has no par and no stated value Date Account name Debit Credit B Give the journal entry to record the dividend declaration on 12/01/2007 Date Account name Debit Credit c. Give the journal entry to record the payment of the dividend on 01/15/2008 Date Account name Debit Credit