Tycho Corporation started business operations on January 1, 2014. On January 1, 2015, Tycho has 400,000 shares of $10 par value common stock outstanding and $300,000 of retained earnings. During 2015, Tycho had the following transactions:

Apr. 1

Declared a 10 cent per share cash dividend on common stock outstanding.

Apr. 15

Discovered an error made in 2011 that understated depreciation by $800. (Ignore tax efects).

May 15

Paid the cash dividend declared on April 1.

July 1

Declared a 2% stock dividend when the fair market value of the stock was $15.

Aug. 1

Issued the shares for the stock dividend.

Nov. 1

Effected a 2 for 1 stock split.

Dec. 1

Declared a 10 cent per share cash dividend on common stock outstanding.

Instructions

Record the transactions above in the general journal. (Omit explanations).