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; 35,000 issued and outstanding) Additional paid-in capital Retained earnings $ 350,000 13,000 85,000 On February 1 of the following year, a 11 percent stock dividend was issued. The market value of the stock on February 1 was $13 per share. Required: Prepare the journal entry to record (a) the small 11 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 Record the issuance of a 100 percent stock dividend on the 35,000 shares of stock outstanding with a par value of $10 per share. Note: Enter debits before credits. Transaction General Journal Debit Credit b