Douglas McDonald Company's balance sheet included the following shareholders' equity accounts at December $31,2020$ :

$\backslash$table$[[$Patd$-1$ capitat$,($s in miltions$)],[\backslash$table$[[$Conmon stock, $1,100$ mition shares at $$1$ par$],[$Paid$-$in capital$-$excess of par$],[$Aetained earnings$]],\backslash$table$[[1,100],[16,200],[15,180]]],[$Total shareholders' equity,$$32,488$

Journal entry to record the declaration and distribution of the stock dividend.