Eastline Corporation had 10,500 shares of $5 par value common stock outstanding when the board of directors declared a stock dividend of 3.255 shares. At the time of the stock dividend, the market value per share was $13. The entry to record this dividend is:

Eastline Corporation had 10,500 shares of $5 par value common stock outstanding when the board of directors declared a stock dividend of 3,255 shares. At the time of the stock dividend, the market value per share was $13. The entry to record this dividend is