MOTULJNDCWMJEzOTda/a/MTIwMDc5MDk2OTQ4/details SP 2020 Case -C- Accounting 11 Final E On June 30, 2015, Roger Company showed the following data on the equity section of their balance sheet: Stockholders' equity 190,000 shares authorized, 140,000 shares issued and outstanding $140,000 Common stock, S1 par Paid-in capital in excess of par- Common Retained earnings Total stockholder's equity 260,000 940,000 S1 340.000 On July 1, 2015, Roger declared a 30% stock dividend. The market value of the stock at that time was S13 per share. On August 1,2015, Roger distributed the stock dividend. Record the required entry at Julyl & August