Why would the 1st (2) journal entries not have to have anything recorded?

Mar-09	No journal entry required
May-21	No journal entry required
		D C
Jun-18	Retained Earnings	12500		=2500*10%*50
	Common Stock		250	=2500*10%*1
	Capital in excess of par		12250

Procter & Gamble is a well-known consumer products company that owns a variety of popular brands. A recent news article contained the following information:

CINCINNATI, March 9 /PRNewswire-FirstCall/The Procter & Gamble Company (NYSE: PG) today said that earnings per share for the January through March quarter as well as the fiscal year is expected to exceed current consensus estimates by $0.01 to $0.02. The increased earnings are being driven by continued strong organic volume growth.

Stock Dividend

The company also announced today that its board of directors approved a 10% stock dividend to shareholders of record on May 21. This move does not change the proportionate interest a shareholder maintains in the company. The additional shares will be distributed on June 18. In a separate action, the board declared an increase in the annual rate of its common stock dividend from $1.82 to $2.00 per share.