On December 31, 2018, Marigold Corporations common shares were trading for $41, and the company had the following shareholders equity accounts:

Common Shares (no par value, unlimited authorized, 303,000 issued, and outstanding)		$5,757,000
Contributed Surplus-Common Shares		1,290,000
Retained earnings		20,400,000

Prepare the journal entries for the following independent transactions.

A stock dividend of 5% is declared on January 1, 2019 and issued on January 31 to the shareholders of record on January 15. The common shares were trading for $41 on June 1, 2019.

A stock dividend of 100% is declared on January 1, 2019 and issued on January 31 to the shareholders of record on January 15. The common shares were trading for $41 on June 1, 2019.

A 3-for-1 stock split is declared on January 1, 2019 and issued on January 31 to the shareholders of record on January 15.