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Brief Exercise 15-14 Whispering Winds Corporation has 540,000 common shares outstanding. The corporation declares a 8% stock dividend at the common shares' fair value of $26 per share. (Their carrying value is $20 per share.) Prepare the journal entries for the company for both the date of declaration and the date of distribution. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit Declaration Date: 1123200 Common Stock Dividends Distribution Date: Common Stock Dividends