Cash Dividends, Stock Dividend, and Stock Split

During the year ended December $31,20--,$ Choi Company completed the following transactions:

Apr. $15$ Declared a semiannual dividend of $$1\mathrm{.}60$ per share on preferred stock and $$0\mathrm{.}40$ per share on common stock to shareholders of record on May $5,$ payable on May $10.$ Currently, $6,800$ shares of $$50$ par preferred stock and $84,000$ shares of $$1$ par common stock are outstanding.

May $10$ Paid the cash dividends.

Oct. $15$ Declared semiannual dividend of $$1\mathrm{.}60$ per share on preferred stock and $$0\mathrm{.}40$ per share on common stock to shareholders of record on November $5,$ payable on November $20.$

Nov. $20$ Paid the cash dividends.

$22$ Declared a $10\%$ stock dividend to common shareholders of record on December $8,$ distributable on December $16.$ Market value of the common stock was estimated at $$7$ per share.

Dec. $16$ Issued certificates for common stock dividend.

$20$ Board of directors declared a two$-$for$-$one common stock split.

Required:

Prepare journal entries for the transactions.