Exercise 15-15 The following data were taken from the balance sheet accounts of Ayayai Current assets Debt investments Common Paid-in capital in excess of par Retained earnings n on December 31, 2016. $530,000 601,000 483,000 144,000 822,000 stock (par value $10) Prepare the required journal entries for the following unrelated items. (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 0 for the amounts.) (a) A 6% stock dividend is (1) declared and (2) distributed at a time when the market price per share is $46 (b) The par value of the common stock is reduced to $2 with a 5-for-1 stock split. (c) A dividend is declared January 5, 2017, and paid January 25, 2017, in bonds held as an investment. The bonds have a book value of $100,000 and a fair value of $143,000 No. Date Account Titles and Explanation Debit Credit To record change in value of bonds) (To record the declaration of dividends)