162 a 163 164 10-Oct The Board of Directors of Pitcher Corp. declared a 10% stock dividend. Par value per share of common stock $ 1.00 Market price per share of common stock $ 15.00 Number of shares issued and outstanding at October 10 10,000 The stock dividend will be distributed on October 31. 165 166 167 168 INSTRUCTIONS: Prepare the journal entries for the declaration of the stock dividend and the distribution of the stock dividend. 169 170 171 172 173 174 175 176 177 178 Date Account Title 179 Debit Credit 180