On December 31, the stockholders equity section of the balance sheet of R & B Corporation reflected the following:

Common stock (par $10; authorized 60,000 shares, outstanding 30,000 shares)	$	300,000
Additional paid-in capital		12,500
Retained earnings		80,000

On February 1 of the following year, a 10 percent stock dividend was issued. The market value of the stock on February 1 was $23 per share. Required: Prepare the journal entry to record (a) the small 10 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.)