The balance sheet of Smart Vision Ltd. at December 31, 2019, reported the following shareholders' equity (Click the icon to view the shareholders' equity section on the balance sheet.) During 2020, Smart Vision Ltd. completed the following selected transactions (Click the icon to view the transactions.) Required: 1. Record the transactions in the general journal 2. Prepare a statement of shareholders' equity at December 31, 2020 3. Calculate earnings per share at December 31, 2020 Requirement 1. Record the transactions in the general journal April 29 Declared a 15 percent stock dividend on the common shares The market value of the Smart Vision Ltd's common shares was Explanations are not required.) Journal Entry