On May 31, 2022, Blue Landscapings common shares were trading for $15, and the company had the following shareholders equity accounts:

Common Shares (no par value, unlimited authorized, 970,000 issued, and outstanding) $4,850,000

Contributed Surplus-Common Shares 1,120,000

Retained earnings 18,130,000

Prepare the journal entries for the following independent transactions.

(a)		A stock dividend of 20% is declared on June 1, 2022 at their fair value and issued on June 30 to the shareholders of record on June 15. The common shares were trading for $15 on June 1, 2022. (Use Dividends.)
(b)		A stock dividend of 100% is declared on June 1, 2022 at their fair value and issued on June 30 to the shareholders of record on June 15. The common shares were trading for $15 on June 1, 2022. (Use Dividends.)
(c)		A 2-for-1 stock split is declared on June 1, 2022 at their fair value and issued on June 30 to the shareholders of record on June 15.