The stockholders' equity accounts of FG. K ChestersonCompany have the following balances on December 31, 2014

Common Stock, $10 par, 300,000 shares issued and outstanding $3,000,000

Paid-in-capital in excess of par-coommon stock 1,200,000

Retained earnings 5,600,000

Shares of G. K. Chesterston Company stock are currently selling on the midwest Stock Exchange at $37

Instructions

prepare the appropriate journal entries for each of the following

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

b. A Stock dividend of 100% is declared and issued

c. A 2-for-1 stock split is declared and issued