The stockholders’ equity accounts of Lawrence Company have the following balances on December 31, 2012.

Common stock, $10 par, 200,000 shares issued and outstanding     $2,000,000
Paid-in capital in excess of par—common stock                                1,200,000
Retained earnings                                                                                5,600,000

Shares of Lawrence 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.