Culver Inc. declares a $10\%$ stock dividend on its $8,100$ shares of $$2$ par value common stock. The current fair market value of its stock is $$7$ 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 $0$ for the amounts.$)$

Account Titles and Explanation $,$ Debit

$($To record declaration of $10\%$ stock dividend$)$