Cinrich Corporation has 103,800 common shares that have been issued. It declares a 5% stock dividend on December 1 to shareholders of record on December 20. The shares are issued on January 10. The share price is $16 on December 1, $15.50 on December 20, and $15.75 on January 10. Prepare the entries on the appropriate dates to record the stock dividend. (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)