The stockholders equity accounts of Pina Company have the following balances on December 31, 2017. Common stock, $10 par, 293,000 shares issued and outstanding $2,930,000 Paid-in capital in excess of parcommon stock 1,190,000 Retained earnings 5,310,000 Shares of Pina Company stock are currently selling on the Midwest Stock Exchange at $33. 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 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. 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