The following data were taken from the balance sheet accounts of Shamrack Corporation on December 31, 2016. Current assets Debt Investments Common stock (par value $10) Pald-In capital In excess of par Retained earnings $578,000 686,000 454,000 152,000 847,000 o unrelated items. ( Credit tomatically indented when amount is Indent manually. If n No Entry amounts.) (a) A 6% stock dividend is (1) declared and (2) distributed at a time when the market price per share is $41 (b) The par value of the common stock is reduced to S2 with a 5-fer-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 $101,00D and a fair value of $125,000