The stockholders' equity accounts of Cheyenne Company have the following balances on December 31, 2020. Common stock, $10 par, 328,000 shares issued and outstanding $3,280,000 Paid-in capital in excess of par-common stock 1,200,000 Retained earnings 5,720,000 Shares of Cheyenne Company stock are currently selling on the Midwest Stock Exchange at $36. Prepare the appropriate journal entries for each of the following cases. (Credit account titles are automatically indented when amount is entered. Do not indent manually. (a) Astock dividend of 5% is (1) declared and (2) issued. (b) A stock dividend of 100% is (1) declared and (2) issued. (c) A 2-for-1 stock split is (1) declared and (2) issued. No. Account Titles and Explanation Debit Credit (a) (1) (a) (2) (b) (1) (b) (2) (c) (1) (c) (2)