Sarasota Corporation had 133,000 common shares outstanding on September 30, 2020. On October 1, 2020, it announced a 5% stock dividend at their fair value. The fair value of the shares on the date of declaration was $21/share. The stock dividend was distributed on October 20. Prepare the journal entries to record these transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit