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

$\backslash$table$[[$Common stock, $$10$ par, $310,000$ shares issued and outstanding,$$3,100,000$

No$.$ Account Titles and Explanation

Debit

Credit

a$.(1)$

a$.(2)$

b$.(1)$

b$.(2)$

c$.(1)$

c$.(2)$

Question $8$ of $8$

$\frac{-}{1\mathrm{.}5}$vdots$-=$

Current Attempt in Progress

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

Common stock, $$10$ par, $310,000$ shares issued and outstanding $,$$$3,100,000$

Paid$-$in capital in excess of par$-$common stock $,1,190,000$

Retained earnings $5,160,000$

Shares of Swifty Company stock are currently selling on the Midwest Stock Exchange at $$41$

Prepare the appropriate journal entries for each of the following cases. $($List all debit entries before credit entries, Credit account titles ar automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles an enter $0$ for the amounts.$)$

a$.$ A stock dividend of $7\%$ 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

Credi