The stockholders equity accounts of Headland Company have the following balances on December 31, 2020.

Common stock, $10 par, 326,000 shares issued and outstanding		$3,260,000
Paid-in capital in excess of parcommon stock		1,110,000
Retained earnings		5,930,000

Shares of Headland 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. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

(a)		A stock dividend of 6% 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)	enter an account title for case A to record the declaration of stock dividends	enter a debit amount	enter a credit amount
	enter an account title for case A to record the declaration of stock dividends	enter a debit amount	enter a credit amount
	enter an account title for case A to record the declaration of stock dividends	enter a debit amount	enter a credit amount
(a) (2)	enter an account title for case A to record the issuance of stock dividends	enter a debit amount	enter a credit amount
	enter an account title for case A to record the issuance of stock dividends	enter a debit amount	enter a credit amount
(b) (1)	enter an account title for case B to record the declaration of stock dividends	enter a debit amount	enter a credit amount
	enter an account title for case B to record the declaration of stock dividends	enter a debit amount	enter a credit amount
(b) (2)	enter an account title for case B to record the issuance of stock dividends	enter a debit amount	enter a credit amount
	enter an account title for case B to record the issuance of stock dividends	enter a debit amount	enter a credit amount
(c) (1)	enter an account title for case C to record the declaration of the stock split	enter a debit amount	enter a credit amount
	enter an account title for case C to record the declaration of the stock split	enter a debit amount	enter a credit amount
(c) (2)	enter an account title for case C to record the issuance of the stock split	enter a debit amount	enter a credit amount
	enter an account title for case C to record the issuance of the stock split	enter a debit amount	enter a credit amount