Stockholders' Equity Common stock, $0.40 par, 2,300,000 shares authorized, 200,000 shares issued $ 80,000 Paid-in capital in excess of par-common Retained earnings Accumulated other comprehensive income (loss) 430,507 7,177,000 (220.000) Total stockholders' equity $ 7,467,507 Print Done The stockholders' equity section of the balance shoot for Perfect Desserts Corporation on January 15, 2018, follows: Click the icon to view the data) On January 15, 2019, the market price of Perfect Desserts common stock was $14 per share Perfect Desserts declared and distributed a 25% stock dividend on this date Read the requirements Requirement 1. Joumalize the declaration and distribution of the 25% stock dividend. (Record debitis fint, then credits. Exclude explanations from any joumal entries.) Journal Entry Date Accounts Debit Credit Juny 15 Accounts Debit 15 Accumulated other comprehensive income (loss) Cash Common Stock Paid-in Capital in Excess of Par-Common Retained Earnings