For each of the following independent transactions a through d, prepare the necessary journal entry:

(a) Declared a $0.30 per share cash dividend on 400,000 shares of common stock outstanding.

(b) Declared and distributed a 12% stock dividend on 600,000 outstanding shares of $10 par value common stock outstanding. Market price per common share on this date was $28.

(c) Declared and distributed a 5-for-1 stock split on 900,000 shares of $10 par value common stock outstanding.

(d) Declared and distributed a 28% stock dividend (this would be a large stock dividend) on 700,000 common shares outstanding of $10 par value common stock outstanding. Market price per common share on this date was $25.