On April 1, 2020, Cups, Inc. declared a 20% stock dividend of its 200,000 $1 par value shares of outstanding stock for shareholders as of April 15, 2020. Stock dividends were distributed on April 30, 2020. As of April 1, 2020, the Company had retained earnings of $135,846,520. At the time of declaration, the stock was trading at $10.00 per share. (7 points) General Journal Debt Credit