On October 10, the board of directors of Shamrock Corporation declared a 10% stock dividend. On October 10, the company had 11,900 shares of $1 par common stock issued and outstanding with a market price of $17 per share. The stock dividend will be distributed on October 31 to shareholders of record on October 25.

Journalize the entries needed for the declaration and distribution of the stock dividend. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries. Record journal entries in the order presented in the problem.)