On October 1, 2024, the board of directors of Ivanhoe Corporation declared a 40% stock dividend. On the declaration date, there were 46,600 common shares issued and outstanding. The fair market value of the shares on October 1,2024 , was \$126 per share. The stock dividend was distributed on October 31, 2024, to shareholders of record on October 15, 2024. (a) Prepare the journal entries required to record the stock dividend. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts. List all debit entries before credit entries. Record journal entries in the order presented in the problem.)