journal entries

1. ABC COMPANY PAID ITS ATTORNEY $20,000 TO INCORPORATE BUSINESS

2. ABC COMPANY ISSUED $400,000 BONDS FOR 97

3. ABC COMPANY ISSUED $400,000 BONDS FOR 102

4. ABC COMPANY DECLARED A 2 FOR 1 STOCK SPLIT WHEN PV WAS $3/SH AND THE NUMBER OF SHARES OUTSTANDING WAS 100,000

5. ABC COMPANY DECLARED A 5% STOCK DIVIDEND. PV IS $1.50/SH AND THERE ARE 200,000 SHARES OF COMMON STOCK OUTSTANDING AND THE SELLING PRICE IS $46/SH