On January 1, 2017, Chen Corporation had the following stockholders' equity accounts. Common Stock ($10 par value) $750,000 Paid-in Capital in Excess of ParCommon Stock 1,300,000 Retained Earnings 1,795,000 During the year, the following transactions occurred. Jan. 19 Declared a $0.7 cash dividend per share to stockholders of record on January 31, payable February 13. Feb. 13 Paid the dividend declared in January. Mar. 10 Declared a 8% stock dividend to stockholders of record on March 30, distributable April 20. On March 10, the market price of the stock was $24 per share. April 20 Issued the shares for the stock dividend. June 17 Announced a 5-for-1 stock split. The market price per share prior to the announcement was $25.5. Dec. 1 Declared a $0.4 per share cash dividend to stockholders of record on December 13, payable January 4, 2018. Journalize the transactions.