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paid in 2021. Write the journal entry to record the declaration and subsequent payout of the dividends. Wilman Inc. uses the cash dividends account to record dividends. Do not enter dollar signs or commas in the input boxes. For transactions that have 2 debits or credits, enter the accounts in alphabetical order. Prepare the journal entry for each of the following independent transactions: Do not enter dollar signs or commas in the input boxes. For transactions that have 2 debits or credits, enter the accounts in alphabetical order. a) A company issued 9,300 common shares and received \$1 per share on July 1, 2023. Do not enter dollar signs or commas in the input boxes. Scenario 1 a) Calculate the balance of retained earnings after the stock dividend. b) Prepare the shareholders' equity section of balance sheet as at September 30,2023 (after the stock dividend has been distributed). Scenario 2 As a separate scenario from Scenario 1, the company implemented a 4-for-1 stock split. a) Calculate the number of outstanding shares. Outstanding shares: shares b) Prepare the shareholders' equity section of the balance sheet as at September 30,2023 (after the stock split has been completed). Noter: Unlimited common shares are authorized and 2,700 have been issued and are aurrently cutstanding. For prefered shares, 11,000 shares are authorized and 4,400 have been issued and are currently cutstanding. Each share pays a curnulative dividend of $6 annually. The nates payable is pryable ower 6 years and $19,333 will be paid by Septermber 30,2024. Do not enter dollsa sigrs or cammas in the input baves. Do not use the negative sign