Journalize the following transactions of Jones Corp (omit explanations)

1) On Feb 20, Jones declared a 60,000 cash dividend

2) On March 22, Jones paid the cash dividend declared on Feb 20

3) On December 15, Jones declared a 5% stock dividend on 160,000 shares of $20 par value common stock with a market value of $25 per share\

4) On January 14, Jones issued the stock certificates for the stock dividend declared on December 15

5) On February 20, Cooper declared a 2 for 1 stock split, exchanging 380,000 shares of $10 par common stock for 190,000 shares of $20 par common stock.

JOURNAL

DATE DESCRIPTION DEBIT CREDIT