The shareholders' equity accounts of Concord Inc. have the following balances on December 31, 2017: Common shares, 320,000 shares issued and outstanding $ 7,680,000 Contributed surplus Retained earnings 2,100,000 41,400,000 Common shares are currently selling on the Toronto Stock Exchange at $69. A stock dividend of 15% is declared and issued. Prepare the appropriate journal entries. (Credit account titles are automatically indented when the 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.) Account Titles and Explanation (To record stock dividend declared) (To record stock dividend issued) Debit Credit A stock dividend of 100% is declared and issued. Prepare the appropriate journal entries. (Credit account titles are automatically indented when the 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.) Account Titles and Explanation (To record stock dividend declared) (To record stock dividend issued) SHOW LIST OF ACCOUNTS LINK TO TEXT Debit Credit A 2-for-1 stock split is declared and issued. Prepare the appropriate journal entry. (Credit account titles are automatically indented when the 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.) Account Titles and Explanation Debit Credit