on jan $1,2022,$ crane corporation had $$1355000$of common stock oitstanding that was issued at par. it also had retained earnings of $746000.$ the company issued $36500$ shares of common stock at par on july $1$ and earned net income of $410000$ for the year. journalize the declaration of $16\%$ stock dividend on december $10,2022$ for the following independent assumptions. par value is $$10$ and market price is $$18.$ par value is $ $5$ and market price is $$22$