On January 1, 2018, Walker Corporation had the following account balances:

Common stock, $1 par, 250,000 shares issues 250,000 Paid-in-capital - excess of par, common 500,000 Preferred stock, $100 par, 10,000 shares outstanding 1,000,000 Paid-in-capital - excess of par, preferred 100,000 Retained Earnings 2,000,000 Treasury stock, at cost, 5,000 shares 25,000

During 2018, the following transactions occurred relating to common stock:

1/15/18 - Declared a property dividend of 100,000 shares of Wagner Company (book value $10 per share; fair value $9 per share) 2/17/18 - Distributed the property dividend 4/10/18 - 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. 7/18/18 - Declared and distributed a 3% stock dividend on outstanding common stock; fair value per share, $5 12/1/18 - Declared a $0.50 cents per share cash dividend on the outstanding common shares 12/20/18 - Paid the cash dividend

Required: Prepare the required journal entries for the above transactions.