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 22,000 shares) Additional paid-in capital $220,000 11,700 72,000 On February 1 of the following year, a 11 percent stock dividend was issued. The market value of the stock on February 1 was $21 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.)