Roblez Corporation has the following stockholders equity accounts.

Common Stock (5$ par value, 80,000 shares issued and outstanding)	$ 400,000
Paid-in Capital in excess of par Common Stock	25,000
Retained Earnings	255,000
Total stockholders equity	$ 680,000

During the year, the following transactions occurred.

Feb 1	Declared a $1.50 cash dividends per share to stockholders of record on February 15, payable March 1. (6 Points)
Aug 1	Declared 10% stock dividend to stockholders of record on August 15, payable August 31. On August 1, the market price of the stock was $10 per share. (4 Points)

Instruction: Journalize the transactions above.

Date	Account	Debit	Credit
Feb 1
Feb 15
March 1
Aug 1
Aug 31