(Dividend Entries) The following data were taken from the balance sheet accounts of Wickham Corporation on December 31,2012. Current assets $540,000 Debt investments 624,000 Common stock (par value $10) 600,000 Paid-in capital in excess of par-common stock 150,000 Retained earnings 840,000 Instructions: Prepare the required journal entries for the following unrelated items. (a) A 5% stock dividends is declared and distributed at a time when the market price is $39 per share. (b) The par value of the capital stock is reduced to $2 with a 5-for-1 stock split. (c) A dividend is declared January 5,2013, and paid January 25,2013, in bonds held as an investment. The bonds have a book value of $90,000 and a fair value of $125,000