need help please, last question and cant figure this bit out

a. Issued 510 shares of $80 par value preferred stock at par. b. Issued 640 shares of $80 par value preferred stock in exchange for land that had an appraised value of $81,600. c. Issued 22,000 shares of $4 par value common stock for $10 per share. d. Purchased 4,410 shares of common stock for the treasury at $10 per share. e. Sold 2,200 shares of the treasury stock purchased in transaction d for $12 per share. f. Declared a cash dividend of $1.95 per share on the preferred stock outstanding, to be paid early next year. g. Declared and issued an 3% stock dividend on the common stock when the market price per share of common stock was $12. Prepare the journal entries to record each of the above transactions. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet (1) (3) (4) (5) 5 (3) Declared and issued a 3% stock dividend on the common stock when the market price per share of common stock was $12 Note: Einter debits before credits