3 On February 15, Platinum Corporation's board of directors declared a 5 percent stock dividend applicable to the outstanding shares of its $10 par value common stock, of which 500,000 shares are authorized, 250,000 shares are issued and 50,000 shares are held in the treasury. The stock dividend was distributed on March 15 for stockholders of record on March 1. On February 15, the market value of the common stock was $20 per share. On March 30, the board of directors declared a $0.20 per share cash dividends. No other stock transactions have occurred. Prepare the journal entries to record, as necessary, the transactions of February 15, March 1, March 15 and March 30. a 15-Feb b b 1-Mar 15-Mar d 30-Mar