On January 1, 2011, Hinkin Corporation had an unlimited number of common shares authorized, and 120,000 of them issued for $1.2 million; it also had retained earnings of $750,000. The company issued 60,000 common shares at $15 per share on July 1, and declared a 3-for-2 stock split on September 30 when the fair value was $19 per share. On December 9, it declared a 5% stock dividend to common shareholders of record at December 30, distributable on January 16, 2012. At the declaration date, the fair value of the common shares was $22 per share. On the date of distribution, the fair value of the common shares was $26 per share. The company earned profit of $390,000 for the year. Required: Journalize the transactions. You can ignore any closing entries. If any transaction does not require a journal entry, you must identify them, by writing "NO ENTRY and, also show any additional disclosure that may be appropriate/required in the Notes to Financial Statements. DR CR