28C Co nang Splish Brothers Corporation has 150.000 shares of $5 par value common stock outstanding. It declared a 15% stock dividend on June 1 when the market price per share was $13. The shares were issued on June 30. Prepare the necessary entries for the declaration and payment of the stock dividend. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation June 1 Common Stock Dividends Distributable Paid-in Capital in Excess of Par-Common Stock June 30 Common Stock Dividends Distributable Common Stock Search Debit 292.500 112.000 Credit 112.500 192.000 112.000