On November 1, YR08 the Board of Directors of Arby's Inc. declared a stock dividend to shareholders of record on December 1, YR08. As a result of this action, the company will issue an additional 10 shares of common stock to its curren stockholders. The Board set the distribution date as March 15, YR09. At the time of the declaration the company's stockholders' equity was as follows (all accounts have their normal balances): Market prices for the common stock were as follows: November 1, YR08: $22 December 1, YR08: $25 March 15, YR09: $30 The entry to record the declaration of the stock dividend would be