Green Corp. declares a 25% stock dividend to its shareholders on 2/10. On that date, the company had 800,000 shares issued, 700,000 of which were outstanding (100,000 were held in treasury). Green Corp. common stock has a par value of $1 and a fair market value of $88 Green Corp. distributed the stock the dividend to its shareholders on 2/28. On 3/15 Green Corp. declares a 3 for 1 stock split. What journal entry will Green Corp. record on 2/28, when the stock dividend is distributed