4) The Format Company issued a 10% stock dividend when 100,000 shares of common stock were outstanding with a par of $2 and a market value of $6. Prepare the journal entry for each of the following dares. If there is no journal entry say so: ($6 Points) A) B) C) Date of declaration Date of record Date of distribution 5) The Format Company issued a cash dividend of $40,000. Prepare the journal entry for each of the following dates. If there is no journal entry say so. (6 points) A) B) C) Date of declaration Date of record Date of payment