PART 6 Our company had 210,000 shares of $2 par common stock shares We declared and issued a 5% stock dividend. The market value of the stock at the time of the dividend declaration was $6. The number of fractional shares was 1,100. March 25. Declared the 5% stock dividend. Our company made th shown below. Make the journal entry for the date of record and the date of dist Type "NO ENTRY" if an entry is not required. April 4: Date of record April 27: Distributed the dividend and paid for the fractional shar 1,260,000 Mar 25 Retained Earnings Stock Dividend Distributable Apr Apr In our company's shareholders' equity, we have "Paid-in capital -- stock option with a balance of $950,000. What entry do we make if these stock options expire without being exercised? no entry required