Common Stock Dividend Distributable

$($To record stock dividend declared$)$

Common Stock Dividend Distributable

$($To record stock dividend issued$)$

$($b$)$

Paid$-$in Capital in Excess of Par $-$ Common Stock

$($To record stock dividend declared$)$

$($To record stock dividend issued$)$

$($c$)$

$($To record stock split declared$)$The stockholders' equity accounts of Grouper Company have the following balances on December $31,2025.$

Common stock, $$1$ par, $1,350,000$ shares issued and outstanding $$1,350,000$

Paid$-$in capital in excess of par

$6,250,000$

Retained earnings

$25,350,000$

Shares of Grouper Company stock are currently selling on the Philadelphia Stock Exchange at $$14.$

Prepare the appropriate journal entries for each of the following independent cases: $($Credit account titles are automatically indent when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter O for the am$.$ List all debit entries before credit entries.$)$

$($a$)$ A stock dividend of $200\%$ is declared and issued.

$($b$)$ A stock dividend of $10\%$ is declared and issued.

$($c$)$ A $3-$for$-1$ stock split is declared and issued.

No$.$ Account Titles and Explanation

Debit

Credit

$($a$)$ Retained Earnings

Common Stock Dividend Distributable

$($To record stock dividend declared$)$Pl