Fill in the blank with the given list of accounts

Handley Corporation has 104,000 common shares that have been issued. It declares a 6% stock dividend on December 1 to shareholders of record on December 20 . The shares are issued on January 10 . The share price is $15 on December 1 , $14.50 on December 20 , and $14.75 on January 10. Prepare the entries on the appropriate dates to record the stock dividend. (List all debit entries before credit 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 O for the amounts.) eTextbook and Media List of Accounts Accounts Payable Accounts Receivable Accumulated Depreciation - Buildings Accumulated Other Comprehensive Income Allowance for Doubtful Accounts Bad Debts Expense Bank Charges Expense Buildings Cash Common Shares Cost of Goods Sold Depreciation Expense Dividends Declared Dividends Payable Equipment Income Summary Income Tax Expense Income Tax Payable Interest Expense Interest Payable Land Legal Expenses Merchandise Inventory Mortgage Payable No Entry Preferred Shares Retained Earnings Salaries Expense Sales Stock Dividends Stock Dividends Distributable Supplies Supplies Expense Vehicles Save for Later Last saved 1 second ago. Attempts: 1 of 2 used Submit Answer Saved work will be auto-submitted on the due date. Autosubmission can take up to 10 minutes