The stockholder's equity account of Swift company has the following balances on October 31, 2020.

Common stock $10 par shares issued and outstanding 29700 $2970000

Paid in capital in excess of par common stock $1210000

Retained earnings $5730000

Shares of Swift company stock are currently selling on Midwest stock exchange at $39.

Prepare journal entries for each of the following cases

a) A stock dividend of 5% is (1) declared and () issued.

b) A Stock dividend of 10% is (1) declared and (2) issued

c) A stock dividend split is (1) declared and (2) isssued.