Riverbed Corp has 275,000 shares of exist9 par value common stock outstanding. It declares a 11% stock dividend on December 1 when the market price per share is exist16. 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. Credit account titles are automatically indented when amount is entered. Do not indent If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)