Splish Corporation has outstanding 303,000 shares of $10 par value common stock. The corporation declares a 10% stock dividend when the fair value of the stock is $71 per share. Prepare the journal entries for Splish Corporation for both the date of declaration and the date of distribution. (List all debit entries before credit entries. 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 0 for the amounts.)