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 $4,000,000 d... 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.