The following data were taken from the balance Current assets Debt investments Common stock (par value $10) Paid-in capital in excess of par Retained eamings sheet accounts of Pronghorn Corporation on Decermber 31, 2016. $570,000 673,000 531,000 136,000 772,000 Prepare the required journal entries for the following unrelated items. (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) A 4% stock dividend is (1) declared and (2) distributed at a time when the market price per share is $39. (b) The par value of the common stock is reduced to $2 with a 5-for-1 stock split. (c) A dividend is declared January 5, 2017, and paid January 25, 2017, in bonds held as an investment. The bonds have a book value of $98,000 and a fair value of S122,000. No. Date Account Titles and Explanation Debit Credit To record change in value of bonds) (To record the declaration of dividends)