The common stock of Sunland Inc. is currently selling at $126 per share. The directors wish to reduce the share price and increase share volume prior to a new issue. The per share par value is $10; book value is $76 per share. 8.20 million shares are issued and outstanding. Prepare the necessary journal entries assuming the following. (Enter amounts in dollars. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

(a)		The board votes a 2-for-1 stock split.
(b)		The board votes a 100% stock dividend.