help with the ones marked wrong!

Stock Dividends Witt Corporation has 70,000 shares of $5 par value common stock outstanding. At year-end, the company declares a five percent stock dividend. The market price of the stock on the declaration date is $21 per share. Four weeks later, the company issues the shares of stock to stockholders. a. Prepare the journal entry for the declaration of the stock dividend. b. Prepare the journal entry for the issuance of the stock dividend. C. Assume that the company declared a 30 percent stock dividend rather than a five percent stock dividend. Prepare the journal entries for (1) the declaration of the stock dividend and (2) the issuance of the stock dividend., General Journal Ref. Description Debit Credit Stock Dividends $44,100 X Stock Dividend Distributable 10,500 Paid-in-Capital in Excess of Par Value 33,600 X To record declaration of stock dividend Stock Dividend Distributable 10,500 X Common Stock 0,500 X Issued common stock for stock dividend