Before preparing nancial statements for the current year, the chief accountant for Ivanhoe Company discovered the fol lowing errors in the accounts. 1. The declaration and payment of $52,000 cash dividend was recorded as a debit to Interest Expense $52,000 and a credit to Cash $52,000. 2. A 10% stock dividend {1,200 shares] was declared on the $13 par value stock when the market price per share was $17. The only entry made was Stock Dividends iDr.) $15,600 and Dividend Payable lCr.) $15,600. The shares have not been issued. 3. A 4-for-1 stock split involving the issue of 364,000 shares of $5 par value common stock for 91,000 shares of $20 parvalue common stock was recorded as a debit to Retained Earnings $1,820,000 and a credit to Common Stock $1,820,000. Prepare the correcting entries at December 3 1. {Credltaccount titles are automatically indented when amount 15 entered. Do not indent manually. if no entry is required, select "Na Entry" for the account titles and enter 0 for the amounts} No. Date Account Titles and Explanation Debit Credit 1. Dec. 3 1 2. Dec. 3 1 3. Dec. 3 1