The shareholders' equity accounts of Swifty Inc. have the following balances on December 31, 2020: Common shares, 450,000 shares issued and outstanding $ 11,250,000 Contributed surplus 2,800,000 Retained earnings 43,900,000 Common shares are currently trading on the Toronto Stock Exchange at $62. A stock dividend of 20% is declared and issued at the fair value of the shares. 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 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. (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 (To record declaration of stock dividend) (To record distribution of stock dividend) A2-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 o for the amounts.) Account Titles and Explanation Debit Credit