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The stockholders' equity section of TVX Company on February 4 follows. On February 5, the directors declare a 20% stock dividend distributable on February 28 to the February 15 stockholders of record. The stock's market value is $40 per share on February 5 before the stock dividend. Record the declaration of a 20% stock dividend. Note: Enter debits before credits. Record the distribution of a 20% stock dividend. Note: Enter debits before credits