At December 31,

2009,

Trip

reported

4,068,100

shares issued with a par value of

$7.00

per share and

19,000

shares held in treasury. On January 27,

2010,

the company announced that its board of directors approved payment of a regular quarterly cash dividend of

$0.22

per share, payable on February 25,

2010,

to common shareholders of record on February 5,

2010.

The board also approved the payment of a

10%

stock dividend distributable on February 25,

2010,

to common shareholders of record on February 5,

2010.The

share price was

$10

when the stock dividend was issued. Assume no treasury shares were acquired or sold after June 30. Prepare the journal entry to record

Trip's

stock dividend. (Round your final answer to the nearest whole dollar. Record debits first, then credits. Explanations are not required.)