Exercise 15-11 The shareholders' equity accounts of Whispering Winds Inc. have the following balances on December 31, 2020: Common shares, 320,000 shares issued and outstanding $ 5,120,000 Contributed surplus Retained earnings 3,600,000 43,000,000 Common shares are currently trading on the Toronto Stock Exchange at $61. A stock dividend of 10% is declared and issued at the fair value of the shares. Prepare the appropriate journal entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation (To record declaration of stock dividend) (To record distribution of stock dividend) Debit Credit