The stockholders’ equity accounts of G.K. Chesterton Company have the following balances on December 31, 2008.
Common stock, $10 par, 300,000 shares issued and outstanding ... $3,000,000
Paid-in capital in excess of par ................ 1,200,000
Retained earnings .................... 5,600,000
Shares of G.K. Chesterton Company stock are currently selling on the Midwest Stock Exchange at $37.

Instructions
Prepare the appropriate journal entries for each of the following cases.
(a) A stock dividend of 5% is declared and issued.
(b) A stock dividend of 100% is declared and issued.
(c) A 2-for-1 stock split is declared and issued.