1. Eames Inc. declared and distributed a 40% stock dividend on 30,000 shares of issued and outstanding $3 par value common stock. The market price per share was $12 on the declaration date. Record the journal entry related to stock dividends. (3 points) 2. Jacobsen repurchased 100 shares of common stock for $23 per share on March 1, 2019. On July 1, 2019, Jacobsen reissued 90 shares of treasury stock purchased on March,1 for $20 per share. The par value of Jacobsen's common stock is $1. Record the journal entry related to the repurchase and resale of treasury stocks. (5 points)