The shareholders equity accounts of Marigold Inc. have the following balances on December 31, 2020:

Common shares, 440,000 shares issued and outstanding		$	13,200,000
Contributed surplus			2,600,000
Retained earnings			40,400,000

Common shares are currently trading on the Toronto Stock Exchange at $ 68.

A stock dividend of 20% is declared and issued at the fair value of the shares. Prepare the appropriate journal entries.

A stock dividend of 100% is declared and issued at the fair value of the shares. Prepare the appropriate journal entries.

A 3for 2 stock split is declared and issued. Prepare the appropriate journal entry.