6. The following dividends both pertain to Portal Corporation. On October 10, the board of directors declared a 10% stock dividend to be distributed on October 31 to shareholders of record on October 25. Prior to the dividend, the company had 10,000 shares of $1 par common stock issued and outstanding with a market price of $16 per share. A. Prepare the journal entries for the declaration and distribution of the stock dividend. On November 15, the board declared a cash dividend of $4 per share to stockholders of record on November 30, to be paid on December 15. B. Prepare the journal entries for the declaration and payment of the cash dividend