On December 31, 2017, ABC Corporation's common stock is priced at $50 per share before any stock dividend or split, and the stockholder's equity section of its balance sheet appears as follows: Comm. Stk., $10 Par, 200,000 sh. auth., 1,000,000 100,000 sh. issued and outstanding Paid-in cap. in excess of par, comm. stk. 500,000 Retained Earnings 750,000 Total Stockholders' Equity 2,250,000 On January 1, 2018, the company declares and immediately distributes a 50% stock dividend. Required: (1) Indicate whether this is a large or small stock dividend; (2) Calculate the number of additional shares to be issued; and (3) Prepare journal entries in the space below for: (a) the date of declaration of the stock dividend, and (b) the date of payment of the stock dividend.