please solve these questions with full explanations. Thank you !

Winder Inc's stockholders' equity section of its balance sheet indicated the following balances: Common Stock $20 par value, 12,000 shares issued and outstanding $240.000 Paid in Capital in excess of par value, common stock 54.100.000 Retained Earnings 53.100 The company declared a 5% stock dividend on a day when the stocks market value was $610 per share. The journal entry on this day will include: Select one: a. A credit to Stock Dividends Distributable for $365,000 b. A credit to Paid-in capital in excess of par value for $366,000 C. A credit to Stock Dividends Distributable for $12,000 d. A debit to Retained Earnings for $12,000 . On January 1, 2016, Simon Construction began building a clothing factory. The contract price for the factory was $3,000,000, and it was expected to be complete by December 31, 2018. The actual and estimated costs throughout the project were as follows: Accumulated Estimated Costs Costs to Year Incurred Complete 2016 630,000 1,470,000 2017 1,505,000 645,000 2018 2,125,000 0 How much revenue would Simon Construction recognize in 2017 Select one: a. 5900,000 b. 52,100,000 c. $1,200,000 d. $2,150,000