please show work with calculations

On January 1, 2021, Gerlach Inc. had the following account balances in its shareholders' equity accounts. Common stock, $1 par, 254,000 shares issued Paid-in capital-excess of par, common Paid-in capital-excess of par, preferred Preferred stock, $100 par, 12,000 shares outstanding Retained earnings Treasury stock, at cost, 5,400 shares $ 254.000 508,000 120,000 1,200,000 2.400.000 27,000 During 2021, Gerlach Inc. had several transactions relating to common stock January 15: Declared a property dividend of 100,000 shares of Slowdown Company (book value $10.4 per share, fair value $9.20 per share). February 171 Distributed the property dividend. April 10: A2-for-1 stock split was declared and distributed on outstanding common stock and affected in the form of a stock dividend. The fair value of the stock was 54 on this date. July 18. Declared and distributed a 41 stock dividend an outstanding common stock fair value per share, 55. December 11 Declared a 50 cents per share cash dividend on the outstanding common shares. December 201 Paid the cash dividend. Required: Record the above transactions and events in journal entry format (if no entry is required for a transaction/event, select "No journal entry required in the first account field.)