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The stockholdersequity accounts of Vaughn Company have the following balances on December 31, 2020. Common stock, $10 par, 275,000 shares issued and outstanding $2,750,000 Paid-in capital in excess of par-common stock 1,140,000 Retained earnings 6,090,000 Shares of Vaughn Company stock are currently selling on the Midwest Stock Exchange at $40. Prepare the appropriate journal entries for each of the following cases. (Credit account titles are automatically indented when 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.) (a) Astock dividend of 6% is (1) declared and (2) issued. (b) A stock dividend of 100% is (1) declared and (2) issued. (c) A2-for-1 stock split is (1) declared and (2) issued. No. Account Titles and Explanation Debit Credit (a) (1) Retained Earnings 660000 Paid-in Capital in Excess of Par - Common Stock 495000 Common Stock Dividend Distributable 165000 (a) (2) Common Stock Dividend Distributable 165000 Common Stock 165000 (b) (1) Retained Earnings 2750000 Common Stock Dividend Distributable 2750000 (b) (2) Common Stock Dividend Distributable 2750000 Common Stock 2750000 (c) (1) (c) (2) Common Stock Retained Earnings