Assume that Berlin Corporation has $3,000,000$ shares of $$5$ par value common stock issued and outstanding. The company is authorized to issue $10$ million shares. Due to increased share prices,

the corporation decided to implement a $2-$for$-1$ stock split. Prepare the journal entries required on the declaration and distribution of the stock split. $($Record debits first, then credits. Exclude

explanations from any journal entries. If no entry is required, select $"$No Entry Required" on the first line of the Account column and leave all other fields blank.$)$