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

Common Shares (no par value, unlimited authorized, 1,010,000 issued, and outstanding) $4,040,000 

Contributed Surplus Common Shares1,260,000 

Retained earnings18,480,000

  

Prepare the journal entries for the following independent transactions. (Credit account titles ore automatically indented whern the amount is entered. Do not indent manually. If rio entry is required, select "No Entry for the account titles and enter Ofor 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 tradine for $15 on June 1., 2022. (Use Dividends.) (b) A stock dividend of 100% is deciared 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.) (cl A2-for-1 stock split is cdeclared on June 1, 2022 at their fair value and issued on June 30 to the shareholders of record on June 15. No. Date Account Titles and Explanation Debit Credit (a) (b) (c)