The stockholders' equity accounts of G.K. Chesterton Company have the following balances on December 31, 2017. Common stock, $10 par, 300,000 shares issued and outstanding $3,000,000 Paid-in capital in excess of par-common stock 1, 200,000 Retained earnings 5, 600,000 Shares of G.K. Chesterton Company stock are currently selling on the Midwest Stock Exchange at $37. Instructions Prepare the appropriate journal entries for each of the following cases. (a) A stock dividend of 5% is declared and issued. (b) A stock dividend of 100% is declared and issued. (c) A 2-for-l stock split is declared and issued