The following data were taken from the balance sheet accounts of Sige Corporation on December 31, 2019. Prepare the required journal entries for the following unrelated items, (Credit account tilles are outomatically indented inhes ampoint 's entered. Do not indent manwally. If ne entry is requalred, select No Entry (for the occount teles and enter of for the amointe) (a) AsWistockdividend is (1) declared and (2) divtributed at atimn when the market price per sharn is 535. (b) The par value of the common stockis reduced to $2 with a 5 fon 1 stock splith. (c) A dividend is dectared Jaruary 5,2020, and paid jaruary 25 , 2020. in bords held as an imvatment. The bonds harea book value of $93,000 and afair value of 5137,000 . Retained Eatning Coneson Stock Dividend Distributable Pad-in Caoltal in Fxnsss of Par. Common Stock Common Stock Dividend Distr butatie Comman Stack NoErary Notntry Debeliwestiviont Unsalired Holding Gahior loss- inciane: (Torecond change in value ol bonds) Retaineit tanives Thuerity bividends faritle (Torecond the declarsition of dimbends)