On May 31, 2022, Concord Landscaping's common shares were trading for $15, and the company had the following shareholder's equity accounts: Common Shares (no par value, unlimited authorized, 990,000 issued, and outstanding) Contributed Surplus-Common Shares Retained earnings $3,960,000 1,320,000 18,930,000 Prepare the journal entries for the following independent transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) (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) (c) 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.) 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.