The shareholders' equity accounts of Grouper Inc. have the following balances on December 31, 2023: Common shares, 420,000 shares issued and outstanding Contributed surplus Retained earnings $9,240,000 500,000 42,600,000 Common shares are currently trading on the Toronto Stock Exchange at $51. A stock dividend of 15% is declared and issued at the fair value of the shares. Prepare the appropriate journal entries. (List all debit entries before credit 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 O for the amounts.) Account Titles and Explanation Debit Credit (To record declaration of stock dividend) (To record distribution of stock dividend) A stock dividend of 100% is declared and issued at the fair value of the shares. Prepare the appropriate journal entries. (List all debit entries before credit 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 O for the amounts.) Account Titles and Explanation Debit Credit (To record declaration of stock dividend) (To record distribution of stock dividend) A 2-for-1 stock split is declared and issued. Prepare the appropriate journal entry. (List debit entry before credit 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 O for the amounts.) Account Titles and Explanation Debit Credit