The following data were taken from the balance sheet accounts of Bridgeport Corporation on December 31, 2019. Current assets Debt investments (trading) Common stock (par value $10) Paid-in capital in excess of par Retained earnings $520,000 603,000 498,000 142,000 827,000 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 O for the amounts.) A5% stock dividend is (1) declared and (2) distributed at a time when the market price per share is $35. (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, 2020, and paid January 25, 2020, in bonds held as an investment. The bonds have a book value of $93,000 and a fair value of $148,000. (a) No. Date Debit Account Titles and Explanation Retained Earnings (a) (1) Common Stock Dividend Distributable Paid-in Capital in Excess of Par - Common Stock (a) (2) Common Stock Dividend Distributable Common Stock No Entry (b) 0 No Entry (c) Jan. 5. 2020 Debt Investments Unrealized Holding Gain or Loss -Income (To record change in value of bonds) Retained Earnings Dividends Payable (To record the declaration of dividends) Dividends Payable Jan. 25. 2020 Debt Investments