Exercise 18-19 (Algo) Stock dividend [LO18-8] The shareholders' equity of Core Technologies Company on June 30, 2020, included the following: Common stock, $1 par; authorized, 5 million shares; issued and outstanding, 2 million shares Paid-in capital-excess of par Retained earnings $ 2,000,000 8,000,000 15,000,000 On April 1, 2021, the board of directors of Core Technologies declared a 10% stock dividend on common shares, to be distributed on June 1. The market price of Core Technologies' common stock was $26 on April 1, 2021, and $36 on June 1, 2021. Required: Complete the below table to calculate the stock dividend. Prepare the journal entries to record the declaration and distribution of the stock dividend.