For each of the following independent situations, present the necessary journal entry:

(a) Declared and distributed a 10% share dividend on 500,000 shares of common shares outstanding. Market price per share on this date was $15.

(b) With 250,000 shares of common shares outstanding, declared and distributed a 2 for 1 share split.

(c) Declared and distributed a 30% share dividend on 200,000 shares of common shares outstanding. Market price per share on this date was $14.