Pina Colada Corp. has 265,000 shares of $10 par value common stock outstanding. It declares a 13% stock dividend on December 1 when the market price per share is \$16. The dividend shares are issued on December 31 . Prepare the entries for the declaration and distribution of the stock dividend. (Record journal entries in the order presented in the problem. List all debit entries before credit entries. 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.)