The stockholders equity accounts of Pina Company have the following balances on December 31, 2017.

Common stock, $10 par, 323,000 shares issued and outstanding		$3,230,000
Paid-in capital in excess of parcommon stock		1,250,000
Retained earnings		5,590,000

Shares of Pina Company stock are currently selling on the Midwest Stock Exchange at $38. Prepare the appropriate journal entries for each of the following cases.

(a)		A stock 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.