For each of the following independent situations, present the necessary journal entry:
(a) Declared and distributed a 5% share dividend on 100,000 shares of common shares outstanding. Market price per share on this date was $12.
(b) With 250,000 shares of common shares outstanding, declared and distributed a 2 for 1 share split.
(c) Declared and distributed a 20% share dividend on 100,000 shares of common shares outstanding. Market price per share on this date was $11.