Part B - (10 Points) ( out of 10) Roblez Corporation has the following stockholder's equity accounts. Common Stock (5$ par value, 80,000 shares issued and outstanding) Paid-in Capital in excess of par - Common Stock Retained Earnings Total stockholder's equity $ 400,000 25,000 255,000 $ 680,000 During the year, the following transactions occurred. Feb 1 Declared a $1.50 cash dividends per share to stockholders of record on February 15, payable March 1. (6 Points) Aug 1 Declared 10% stock dividend to stockholders of record on August 15, payable August 31. On August 1, the market price of the stock was $10 per share. (4 points) Instruction: Journalize the transactions above. Account Debit Date Feb 1 Credit Feb 15 March 1 1 Page Accounting, Banking and Finance Department Aug 1 Aug 31