How do I fill out these journal entries?

On December 31, 2012, the stockholders' equity section of the balance sheet of RB Corporation reflected the following: Common Stock, $2 par $50,000 Additional PIC 12,000 Retained Earnings 175,000 a. On February 1, 2013, the board of directors declared a 10 percent stock dividend . The market value of the stock on February 1, was $6 per share. Account Dr Cr A L CC RE b. If instead, the board decides on a 40% stock dividend. Market price was $6 Account Dr Cr A L CC RE