For each of the following independent transactions a through c, prepare the journal entry where necessary: (a) Declared a 30% stock dividend on 400,000 common shares of $5 par value common stock outstanding. Market price per common share on this date was $20. (b) Declared and distributed a 3-for-1 stock split on 500,000 shares of $9 par value common stock outstanding. (c) Declared a 12% stock dividend on 800,000 shares of $5 par value common stock outstanding. Market price per common share on this date was $25