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Findlay, Inc. has 90,000 shares of $20 par value common stock outstanding. Findlay declares a cash dividend of $2 per share and, shortly thereafter, a 10% stock dividend. The market price of the stock is $36 per share at the declaration date of the stock dividend. Using the following account letters, indicate the journal entries for (1) the declaration of the cash and stock dividends and (2) the payment (distribution) of the dividends. List the debit letter first and also indicate the entry amounts. A. Cash B. Cash Dividends C. Common Stock D. Dividends Payable E. Paid-in Capital In Excess of Par F. Stock Dividends G. Stock Dividends Distributable