The stockholders' equity accounts of Nash Company have the following balances on December $31,2025.$

Common stock, $$10$ par, $290,000$ shares issued and outstanding

$$2,900,000$

Paid$-$in capital in excess of par$-$common stock

$1,300,000$

Retained earnings

$6,060,000$

Shares of Nash Company stock are currently selling on the Midwest Stock Exchange at $$40.$

Prepare the appropriate journal entries for each of the following cases. $($List all debit entries before credit entries. Credit account titles are automatically indented when the 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$.(1)$

a$.(2)$

b$.(1)$

b$.(2)$

c$.(1)$

c$.(2)$