Douglas McDonald Company's balance sheet included the following shareholders' equity accounts at December 31,2017 : On March 16, 2018, a 4\% common stock dividend was declared and distributed. The market value of the common stock was $41 per share. Fractional share rights represented 4 million equivalent whole shares. Cash was paid in lieu of the fractional share rights. Required: 1. Complete the below table to calculate the value of shares issued. 2. Prepare the appropriate entries for the declaration and distribution of the stock dividend. Complete this question by entering your answers in the tabs below. Prepare the appropriate entries for the declaration and distribution of the stock dividend. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10 ).)