Record the journal entries for the following (no dollar values needed, just account titles):

1. Recorded accrued interest earned on a note receivable.

2. Declared a cash dividend.

3. Declared and distributed a stock split.

4. Approved a retained earnings restriction.

5. Recorded the expiration of insurance coverage that was previously recorded as prepaid insurance.

6. Paid the cash dividend declared in item 2 above.

7. Recorded accrued interest expense on a note payable.

8. Declared a stock dividend.

9. Distributed the stock dividend declared in item 8.