DeHaan Company owns 46,000 shares of the common stock of Curtis Company. DeHaan decided to divest itself of this investment by distributing the Curtis shares in the form of a property dividend. The dividend ratio is one share of Curtis for every four shares of DeHaan common shares held by shareholders. DeHaan has 184,000 common shares outstanding. On April 15, 2024, the date of declaration, Curtis stock had a par of $5 per share, a book value of $12.6 per share, and a fair value of $17.6 per share. Required: Prepare any necessary journal entries. The shares were distributed on May 15, 2024, to stockholders of record on May 1, 2024