Oriole Company has 41,000 shares of $10 par value common stock outstanding. It declares a 14% stock dividend on December 1 when the market price per share is $19. The dividend shares are issued on December 31. Prepare the entries for the declaration and issuance of the stock dividend. (Record journal entries in the order presented in the problem. 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 O for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 1 V Stock Dividends Common Stock Paid-in Capital in Excess of Par-Common Stock Dec. 31 Common Stock Dividends Distributable Common Stock Bramble Corp. had the following transactions during the current period. Mar. 2 Issued 4,300 shares of $5 par value common stock to attorneys in payment of a bill for $26,600 for services performed in helping the company to incorporate. June 12 Issued 59,300 shares of $5 par value common stock for cash of $381,200. July 11 Issued 2,325 shares of $100 par value preferred stock for cash at $130 per share. Nov. 28 Purchased 3,370 shares of treasury stock for $81,000. Journalize the transactions. (Record journal entries in the order presented in the problem. 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 for the amounts.) Date Account Titles and Explanation Debit Credit