e balance sheet of Fleck Management Consulting, Inc. at December 31, 2017, reported the following stockholders' equity (click the icon to view the stockholders' equity section of the balance sheet.) uring 2018, Fleck completed the following selected transactions: (Click the icon to view the transactions.) Read the requirements Feb. 6: Declared a 5% stock dividend on the common stock. The market value of Fleck's stock was $26 per share. Date Accounts and Explanation Debit Credit Feb. 6 Stock Dividends 19,500 Common Stock Dividend Distributable 9,000 Paid-In Capital in Excess of Par Common 10,500 Declared a 5% stock dividend. Feb. 15: Distributed the stock dividend. Date Accounts and Explanation Debit Credit Feb. 15