For each of the following independent transactions a through d, prepare the necessary journal entry (if necessary): (a) Declared and paid a $0.40 per share cash dividend on 200,000 shares of preferred stock outstanding. (b) Declared and distributed a 5% stock dividend on 800,000 shares of $5 par value common stock outstanding. Market price per common share on this date was $25. (c) Declared and distributed a 2 for 1 stock split on 500,000 shares of $10 par value common stock outstanding. (d) Declared and distributed a 40% stock dividend on 400,000 common shares of $5 par value common stock outstanding. Market price per common share on this date was $20.