Required information [The following information applies to the questions displayed below.] The stockholders' equity section of TVX Company on February 4 follows. Common stock-$5 par value, 150,000 shares authorized, 64,000 shares issued and outstanding Paid-in capital an excess of par value, common stock Retained earnings Total stockholders' equity $ 320,000 424,000 550,000 $ 1,294,000 On February 5, the directors declare a 2% stock dividend distributable on February 28 to the February 15 Stockholde of record. The stock's market value is $41 per share on February 5 before the stock dividend. ! Required information 1 2 Record the declaration of a 2% stock dividend. Note: Enter debits before credits. Date General Journal February 05 Retained earnings Common stock dividend distributable Paid-in capital in excess of par value, Common stock Debit Credit ation < 2 Record the distribution of a 2% stock dividend. Note: Enter debits before credits. Date February 28 General Journal Debit Credit