On December 31, 2021, the stockholders' equity section of the balance sheet of LMB Corporation reflects the following: Common Stock, par $10; authorized 60,000 shares; issued & outstanding 25,000 shares $250,000 Additional paid-in capital $ 50,000 Retained earnings $ 300,000 In each separate scenario below (i.e. the previous scenario has not occurred), record the required journal entry. A) On February 1, 2022, the board of directors declares a cash dividend of $5 per share, to be paid to shareholders on record on March 1, 2022. Record ONLY the entry required on the date of declaration. B) Instead of a cash dividend, on February 1, 2022, the board of directors declared and issued a 10% stock dividend. The market value of the stock on this date is $20 per share. C) Instead of A or B, on February 1, 2022, the board of directors declares and issues a 100% stock dividend. The market value of the stock on this date is $20 per share