The common shares of Hoover Inc. are currently selling at $143 per share. The directors want to reduce the share price and increase the share volume before making a new issue. The per-share carrying value is $34. There are currently 1 million shares issued and outstanding. Instructions a. Prepare the necessary journal entries assuming that: 1. The board votes for a 2-for-1 stock split. 2. The board votes for a 100% stock dividend at the fair value of the shares. b. Briefly discuss the accounting and securities market differences between these two methods of increasing the number of shares outstanding.