Arcus Development Inc.'s equity section on the December 31 2019, balance sheet showed the following information Common shares, unlimited shares wuthorized, 180,000 shares issued and outstanding Retained earnings $3,000.00 525.ee On January 15, 2020, the company's board of directors declared a 5% share dividend to the shareholders of record on January 20 to be distributed on January 30. The market prices of the shares on January 15, 20, and 30 were $19.80 S18 20. and $19.00, respectively Required: 1. Prepare the required entries for January 15, 20, and 30. Assume share dividends account is used when dividends are declared of no entry is required for a transaction/event, select "No journal entry required in the first account field.)