Prepare Journal Entries to record the above selected transaction

Ata Corporahon had the folowing balances in de stockholders equly acounts al December 31 , 2018 Common stock $10 par value, 100 000 shares authorized 50 00 shares issued and outstanding Paid in capital in excess of par value common stock Retained earnings 240,00 8600,000 200 000 The folowing selected tansactions were completed during 2019 Feb. 14 Issued 5 000 addtional shares of common stock for cash of 850 000. May 10 Declared a 15% stock dividend to stockholders of record on May 20 and will be distributed on June 15. Jun. 15 Issued the shares for the stock dvidend Note: The market value of stock on Feb. 14 was 814 per share, on May 10, was $17 per share and on June 15 , was $21 per share