On December 31, 2024, Carla Vista Corporation's common shares were trading for $39, and the company had the following shareholder's equity accounts: Prepare the journal entries for the following independent transactions. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.) (a) A stock dividend of 5% is declared at their fair value on January 1, 2025 and issued on January 31 to the shareholders of record on January 15 . The common shares were trading for $39 on January 1,2025. (b) A stock dividend of 100% is declared at their fair value on January 1, 2025 and issued on January 31 to the shareholders of record on January 15 . The common shares were trading for $39 on January 1,2025. (c) A 3-for-1 stock split is declared on January 1, 2025 and issued on January 31 to the shareholders of record on January 15