Roland Company's balance sheet included the following shareholders' equity accounts at December 31, 2020: Paid-in capital: Common stock, 950 million shares at $1 par Paid-in capital-excess of par Retained earnings Total shareholders' equity ($ in millions) $ 950 15,900 14,963 $31, 813 On March 16, 2021, a 4% common stock dividend was declared and distributed. The market value of the common stock was $22 per share. Fractional share rights represented million equivalent whole shares. Cash was paid i lieu of the fractional share rights. Required: 1. Complete the below table to calculate the value of shares issued. 2. Prepare the appropriate entries for the declaration and distribution of the stock dividend. Complete this question by entering your answers in the tabs below. Required 1 Required 2 Complete the below table to calculate the value of shares issued. (Enter your answers in millions (l.e., 10,000,000 should be entered as 10).) Stock Dividend Number foutstanding shares Stock dividend percentage (%) Number shares to be issued Value of stock dividend Amount paid in cash for fractional shares Value of shares issued Required 1 Required 2 > View transaction list Journal entry worksheet Record the declaration and distribution of the stock dividend. Note: Enter debits before credits. Event General Journal Debit Credit 1 Record entry Clear entry View general journal