The shareholder's equity for Julie's Occupational Therapy Limited on 30 June is as shown. On 31 October, the market price of Julie's Occupational Therapy ordinary shares were $5.54 per share and the company distributed a dividend of $3,878 to be satisfied by the issue of further shares valued at $5.54 each. Shareholder's equity Share Capital: 530 Ordinary shares $ 2,650 Retained earnings $121,000 Total shareholder's equity $123,650 Journalise the distribution of the share dividend. (4 marks) Prepare the shareholder's equity section of the balance sheet after the share dividend