Exercise 15-14 The stockholders' equity accounts of Cheyenne Company have the following balances on December 31, 2017 Common stock, $10 par, 297,000 shares issued and outstanding Paid-in capital in excess of par-common stock Retained earnings $2,970,000 1,210,000 5,730,000 Shares of Cheyenne Company stock are currently selling on the Midwest Stock Exchange at $39 Prepare the appropriate journal entries for each of the following cases. (Credit account titles are automatically indented when amount entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) (a) A stock di dend of 5% is (1) declared and (2) issued. (b) (c) A stock dividend of 100% is (1) declared and (2) issued. A 2-for-1 stock split is (1) declared and (2) issued. No. Account Titles and Explanation Debit Credit