Prepare journal entries to record the following separate transactions for four companies. 1. Declared a S0.40 per share cash dividend on 200,000 shares of preferred stock outstanding. 2. Declared and distributed a 12% stock dividend on 800,000 shares of $5 par value common stock outstanding. Market price per common share on this date was $25. 3. Declared and distributed a 2-for-1 stock split on 500,000 shares of $10 par value common stock outstanding. 4. Declared and distributed a 30% stock dividend on 400,000 common shares of $5 par value common outstanding. Market price per common share on this date was $20