Tyler Corporation's shareholders' equity section at December 31, 2021 appears below: Shareholders' equity Common shares, no par value, 50,000 shares issued Retained earnings Total shareholders' equity $600,000 150,000 $750.000 On June 30, 2021, the board of directors of Tyler Corporation declared a 10% stock dividend, payable on July 31, 2021, to shareholders of record on July 15, 2021. The fair market value of Tyler Corporation's shares on June 30, 2021, was $12 per share. On December 1, 2021, the board of directors declared a 2-for-1 stock split effective December 15, 2021. Tyler Corporation's shares were selling for $16 on December 1, 2021, before the stock split was declared. Net income for 2021 was $225,000 and there were no cash dividends declared. Instructions 18 (a) Prepare the journal entries on the appropriate dates to record the stock dividend and the stock split. (b) Fill in the amount that would appear in the shareholders' equity section for Tyler Corporation at December 31, 2021, for the following items: 1) Common shares 2) Number of shares issued 3) Retained earnings 4) Total shareholders' equity S S $