me as (a) above except that the preferred stock is noncumulative sa Cash Dvd. Declared Year & Paid P.S C.S 2017 7,600 2018 48,000 2019 50,000 The stockholders' equity of Seabury Occupational Therapy, Inc. is below. 4. Seabury Occupational Therapy, Inc. Stockholders' Equity Paid-in Capital: Common stock, $1 par, 1,000 shares authorized 450 shares issued and outstanding 450 Paid-in capital in excess of par-common Total paid-in capital 1,800 2,250 Retained earnings Total stockholders' equity 128,000 $130,250 On April 14, the market price of Seabury's common stock was $17 per share and the com distributed a 10% stock dividend. Journalize the distribution of the stock dividend. a