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Before preparing financial statements for the current year, the chief accountant for Toso Company discovered the following errors in the accounts. 2. 1. The declaration and payment of $57,000 cash dividend was recorded as a debit to Interest Expense $57,000 and a credit to Cash $57,000. A 10% stock dividend (1,100 shares) was declared on the $11 par value stock when the market price per share was $19. The only entry made was Stock Dividends (Dr.) $12,100 and Dividend Payable (Cr.) $12,100. The shares have not been issued. 3. A 4-for-1 stock split involving the issue of 374,000 shares of $5 par value common stock for 93,500 shares of $20 par value common stock was recorded as a debit to Retained Earnings $1,870,000 and a credit to Common Stock $1,870,000. Prepare the correcting entries at December 31. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Date Account Titles and Explanation Debit Credit No. 1. Dec. 31 Cash Dividends 53,500 Interest Expense 53,500 2. Dec. 31 Dividends Payable 12,000 0. Date Account Titles and Explanation Debit Credit - Dec. 31 Cash Dividends 53,500 Interest Expense 53,500 2. Dec. 31 Dividends Payable 12,000 100 Stock Dividends 9,600 X Common Stock Dividends Distributable 12,000 Paid-in Capital in Excess of Par-Common S 9,600 Qon 3. Dec. 31 Common Stock 1,835000 Retained Earnings 1835,000 Click if you would like to Show Work for this question: Open Show Wory