The stockholders' equity accounts of Marin Company have the following balances on December 31, 2020. Shares of Marin Company stock are currently selling on the Midwest Stock Exchange at $35. Prepare the appropriate journal entries for each of the following cases. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) (a) A stock dividend of 8% is (1) declared and (2) issued