On December 31, 2020, Talbot Corporation's common shares had a market price of $20 per share before any stock dividend or split, and the shareholders' equity section of the balance sheet appeared as follows: Common shares: unlimited shares authorized. 43,000 shares issued and outstanding Retained earnings Total shareholders' equity $797,600 1,510,000 $2,307,600 On December 31, 2020, the board of directors of Talbot Corporation declared a 20% stock dividend. On January 15, 2021, the new shares were issued. (a) Prepare the journal entries to record the stock dividend. (Credit account titles are automatically indented when the amount is ENG