Dorothy OTB Corporation reports the following shareholders' equity as of December 31, 2021: $1,666,000 Preferred shares, $4.00, 519,000 shares authorized, 119,000 shares issued and outstanding Common shares, unlimited shares authorized, 200,000 shares issued and outstanding Retained earnings 2,752,000 3,300,000 $7,718,000 Assume the board of directors authorizes a 10% stock dividend on the common shares after the stock split. The current selling price of the common shares is $11. Prepare the journal entries to record the declaration and distribution of the stock dividend. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit (To record declaration of stock dividend.) (To record distribution of stock dividend.)