Blue Corporation has outstanding 323,000 shares of $10 par value common stock. The corparation declares a 10% stock dividend when the fair value of the stock is $67 per share. Prepare the journal entries for Blue Corporation for both the date of declaratian and the date of distribution. (List all debit entries before credit entries. Credit account titles are automaticallyindented when the amount is entered. Do not indent manuaily. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts.)