On December 31, the stockholders' equity section of the balance sheet of R & B Corporation reflected the following: Common stock (par $10; 60,000 shares authorized; 34,000 issued and outstanding) Additional paid-in capital Retained earnings $ 340,000 12,900 84,000 On February 1 of the following year, a 12 percent stock dividend was issued. The market value of the stock on February 1 was $14 per share. Required: Prepare the journal entry to record (a) the small 12 percent stock dividend and, alternatively, (b) the large 100 percent stock dividend. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 1 2 Record the issuance of a 12 percent stock dividend on the 34,000 shares of stock outstanding with a market value of $14 per share. Note: Enter debits before credits. Transaction a General Journal Debit Credit >