On January $1,2024,$ Dynatech Corporation had $84,000$ common shares, recorded at $$621,600,$ and retained earnings of $$1$ million. During the year, the following transactions occurred:

Apr. $2$ Issued $5,400$ common shares at $$20$ per share.

June $15$ Declared a cash dividend of $$0\mathrm{.}25$ per share to common shareholders of record on June $30,$ payable on July $10.$

Aug. $21$ Declared a $5\%$ stock dividend to common shareholders of record on September $5,$ distributable on September $20.$ The shares were trading for $$23$ a share on August $21,$$$24$ on September $5,$ and $$25$ on September $20.$

Nov. $1$ Issued $2,900$ common shares at $$24$ per share.

Dec. $20$ Declared a cash dividend of $$0\mathrm{.}30$ per share to common shareholders of record on December $31,$ payable on January $10.$

Date

Account Titles

Debit

Credit

Cash

Common Shares

Dividends Declared

Dividends Payable

Dividends Payable

Cash

Dividends Declared

Stock Dividends Distributable

Stock Dividends Distributable

Common Shares

$102810$

Cash

$69600$

Common Shares

$69600$

$\backslash$table$[[28956]]$

Dividends Payable

Can you please help me find the correct value for December $20$ Debit and Credit?