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a. Sell for $28-cash per share, b. Are exchanged for land valued at $1,820,000. Journal entry worksheet Record the issuance of 65,000 shares of no-par value common stock assuming the shares sell for $28 cash per share. Note: Enter debats before credits. OS 11-7 (Algo) Accounting for small stock dividends LO P2 Epic incorporated has 11,300 shares of $2 par value commin stock outstanding. Epic declares a 18% stock dividend on July 1 when the stock's market value is $21 per share. The stock dividend is distributed on July 20 Prepare joumal entries for (of) declaration and (c) distribution of the stock dividend. Journal entry worksheet