Questo completion Status 5 points SA QUESTION 11 On January 31 2021, the common stock of Darnold Corp is selling at $90 per share, par value is 512 per share and the book value is $60 per share. There are 5 million authorized shares and 2 million shares outstanding. The directors wish to reduce the share price and increase the share volume and, as a result, the board votes for a 30% stock dividend. The Journal entry to record the dividend on January 31, 2021 Includes a debit to retained earnings in the amount of