The following data were taken from the balance sheet accounts of Shamrock Corporation on December 31, 2016. Current assets Debt investments Common stock (par value $10) Paid-in capital in excess of par Retained earnings $492,000 610,000 462,000 163,000 828,000 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) (a) A 6% stock dividend is (1) dedared and (2) distributed at a time when the market price per share is $34. (b) The par value of the common stock is reduced to $2 with a 5-for-1 stock split (c) A dividend is dedared January 5, 2017, and paid January 25, 2017, in bonds held as an investment. The bonds have a book value of $104,000 and a fair value of $123,000. No. Date Account Titles and Explanation Debit Credit (To record change in value of bonds)