On January 1, 2018, Celtics Inc. had the following account balances in its equity accounts.

Common stock, $1 par, 250,000 shares issued	250,000
Paid-in capitalexcess of par, common	500,000
Retained earnings	2,000,000
Treasury stock, at cost, 5,000 shares	25,000

During 2018, Celtics Inc. had several transactions relating to common stock.

1/15	Declared a property dividend of 100,000 shares of Big3 Company (book value $10 per share, fair value $9 per share).
2/17	Distributed the property dividend.
4/10	A 2-for-1 stock split was declared and distributed on outstanding common stock and effected in the form of a stock dividend. The fair value of the stock was $4 on this date.
7/18	Declared and distributed a 3% stock dividend on outstanding common stock; fair value per share, $5.
12/1	Declared a 50 cents per share cash dividend on the outstanding common shares.
12/20	Paid the cash dividend.

Required: Record the above transactions and events in journal entry format.