Cullumber Company has 260,000 common shares outstanding. The market price of $200 per share has made the shares unaffordable to certain investors. Because it wants to make the shares more widely available to all investors, the company is deciding whether to split its shares four-for-one or declare a 30% stock dividend. (b) Prepare the journal entry if the company decides to split its shares four-for-one. (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. List debit entry before credit entry.)