Jan. 7 Distributed additional shares of common stock in a 2 -for-1 stock split. The market price per share was $50 immediately before the stock split. April 10 Declared a cash dividend of $0.10 per share stock June 4 Paid the cash dividend to stockholders August 9 Declared a 22% stock dividend. Market price per share was $40. August 14 Issued the shares for the stock dividend declared on August 9. Prepare the August 14 entry