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Lberal Avts Schools, Inc, is authorized to issue 200,000 shares of $3 par common stock. The company issued 73,000 shares at $6 per share. When the markat price of common stock was 58 per share. Lberal Acts Schools declared and ditributed a 12% atock dividend. Later, Lberal Acts Schools declared and paid a $0.50 per ahare cash dividend. Rnad the cecuirements Requirement 1. Journalze the declaration and the distrbution of the stock divisend. (Record debits frat, then crodits. Select the explanaton on the last line of the joumat entry table.) First joumalze the dedaration of the stock dividend. Cash Dividends Common Stock-\$3 Par Value Common Stock Dividend Distributable Dividends Payable-Common Paid-In Capital from Treasury Stock Transactions Paid-In Capital in Excess of Par-Common Retained Earnings