The records of Marco Polo Corporation showed the following data: Ordinary Shares, par value P1,000, 8000 share authorized, 5,000 share issued and outstanding Subscribed Share Capital-Ordinary (500 shares) Subscription Receivable Treasury Shares-Ordinary (200 shares at cost) Accumulated Profits (Losses) Required: P5,000,000 500,000 100,000 200,000 1,500,000 Give the journal entries to record the declaration and payment of dividends under each of the following independent assumption: a. a 20% cash dividend b. a cash dividend of P25.00 per share c. a 10% share dividends to be capitalized at P1,200 market value d. a 20% share dividend to be capitalized at par value