Bradford Company reported stockholders' equity on December 31 of the prior year as follows: Common stock, $10 par value, 2.000.000 shares authorized, 800.000 shares issued.... $8,000,000 Paid-in capital in excess of par, common stock Retained earnings. 3,000,000 7,000,000 Required: Prepare the journal entries for the following selected transactions that occured during the current year: A) February 15: The board of directors declared a 5% stock dividend to stockholders of record on March 1. The stock was selling for $12 per share. B) March 9: Distributed the stock dividend. C) May 1: A cash dividend of $0.50 per share was declared by the board of directors to stockholders of record on May 20. payable June 1. D) June 1: Paid the cash dividend. E) August 20: Declared and distributed a 4-for-1 stock split.