Healthy Living Co. is an HMO for businesses in the Seattle area. The following account balances appear on the balance sheet of Healthy Living Co.: Common stock (400,000 shares authorized: 300,000 shares issued), $18 par, $5, 400,000: Paid-in capital in excess of par-common stock, $1, 500,000: and Retained earnings, $78,000,000. The board of directors declared a 5% stock dividend when the market price of the stock was $40 a share. Healthy Living Co. reported no income or loss for the current year. For a compound transaction, if an amount box does not require an entry, leave it blank. If no entry is required, select "No entry required from the dropdown. Journalize the entry to record the declaration of the dividend, capitalizing an amount equal to market value