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 17,000 shares) Additional paid-in capital Retained earnings $170,000 11,200 67,000 On February 1 of the following year, a 12 percent stock dividend was issued. The market value of the stock on February 1 was $15 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 Record the issue of a 12 percent stock dividend on the 17,000 shares of stock outstanding with a market value of $15 per share. 1 of stock Record the issue of a 100 percent stock dividend on the 17,000 shares of stock outstanding with a par value of $10 per share. 2