Accounting for cash and stock dividends

Sheet3 Sheet2 Sheet1 P 13-4A Ignore transaction on Mar 20 Assume dividendds are paid on record date Journals Ref Description Dr Cr Jan 5 Retained Earnings Dividend payable Jan 10 Dividend Payable Cash Apr 5 No of shares 20000 Apr 10 Small stock dividend, market price $12 Value Common Stock Dividend Distributable PIC Excess Par Issue extra stocks Aug 14 Common Stock No of shares 00000.00 00000.00 0.00 00000.00 00000.00 00000.00 00000.00 00000.00 0.00 00000.00 00000.00 00000.00 7/1/2005 00000.00 00000.00 0.00 00000.00 7/1/2010 00000.00 00000.00 7/1/1931 00000.00 00000.00 0000.00 0.00 0000.00 00000.00 0.00 00000.00 00000.00 00000.00 0.00 00.00 00000.00 00000.00 10/1/2005 00000.00 0.00 00000.00 00000.00 10/1/2010 00000.00 00000.00