Blue Inc. declares a 10% stock dividend on its 8,000 shares of $2 par value common stock. The current fair market value of its stock is $10 per share. Record the entry on the declaration date. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List debit entry before credit entry. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) (To record declaration of 10% stock dividend)