Bradford Company reported stockholders' equity on December 31 of the prior year as follows: Common stock, $10 par value, 1,000,000 shares authorized, 400,000 shares issue d........... $4,000,000 Paid-in capital in excess of par, common stock..... Retained earnings 1,500,000 3,500,000 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.