On August 26, 20x5, Via Linda Corporation's board of directors declared a 2 percent stock dividend applicable to the outstanding shares of its $5 par value common stock, of which 150,000 shares are authorized, 130,000 are issued, and 10,000 are held in the treasury. The stock dividend was distributable on September 25 to stockholders of record on September 10. On August 26, the market value of the common stock was $12 per share. On November 26, the board of directors declared a $0.20 per share cash dividend. No other stock transactions have occurred. Record the transactions on August 26, September 10, September 25, and November 26. Make the December 31 entry to close Dividends and Stock Dividends to Retained Earnings.