Aggregate Mining Corporation was incorporated five years ago. It is authorized to issue 550,000 shares of $100 par value 8% preferred stock. it is also authorized to issue 800,000 shares of $1 par value common stock, It has issued only 40,000 of the common shares and none of the preferred shares. In its sixth year, the corporation has the following transactions: Mr. 1 Declares a cash dividend of $3 per share. Mar. 30 Pays the cash dividend. Jul 10 Deciares a 5% stock dividend when the stock is trading at $20 per share. Aug. 5 Issues the stock dividend. Prepare the journal entries to record the transactions. If an amount box does not require an entry, leave it blank