what is the answer of b c d

HiTech Manufacturing Company has 1,000,000 shares of $1 par value share capital outstanding on January 1. The following equity transactions occurred during the current year: Apr. 30 Distributed additional shares capital in a 2-for-1 share split. Market price of shares was $35 per share. June 1 Declared a cash dividend of $0.60 per share. July 1 Paid the $0.60 cash dividend per share to shareholders. Aug. 1 Declared a 5 percent stock dividend. Market price of share was $19 per share. Sept. 10 Issued shares resulting from the 5 percent share dividend declared on August 1. Expired - UMP E N CUAL interperson Apr. 30 Distributed additional shares capital in a 2-for-1 share split. Market price of shares was $35 per share. June 1 Declared a cash dividend of $0.60 per share. July 1 Pald the $0.60 cash dividend per share to shareholders. Aug. 1 Declared a 5 percent stock dividend. Market price of share was $19 per share. Sept. 10 Issued shares resulting from the 5 percent share dividend declared on August 1. a. Prepare journal entries to record the above transactions. (Omit the "$" sign in your response.) Credit General Journal Date Debit 1,200,000 June 1 Dividends 1,200,000 Dividends payable July 1 1,200,000 Dividends payable Cash 1,200,000 Aug. 1 Retained earnings 1,900,000 Stock dividend to be distributed 50,000 1,850,000 Additional paid-in capital: Stock dividends Sept. 10 Stock dividend to be distributed 50,000 Ordinary shares 50,000 b. Compute the number of shares of share capital outstanding at year-end. Number of shares shares c. What is the par value per share of Tech Manufacturing share at the end of the year? (Round your answer to 2 decimal places. Omit the "$" sign in your response.) Par value per share d. Determine the effect of each of the following on total shareholders' equity share spit, declaration and payment of a cash dividend, declaration and distribution of a stock dividend. Shares Decaron payment of cash dividend Declaration buon of stock didend Click to select Click to select ck to References