The balance sheet of Fleck Management Consulting, Inc. at December 31, 2017, reported the following stockholders' equity: (Click the icon to view the stockholders' equity section of the balance sheet.) During 2018, Fleck completed the following selected transactions: 0 (Click the icon to view the transactions.) Read the requirements Requirement 1. Record the transactions in the general journal. (Record debits first, then credits. Select the explanation on the last line Feb. 6 Declared a 5% stock dividend on the common stock. The market value of Flock's stock was $26 per share. Date Accounts and Explanation Debit Credit Feb. 6 Stock Dividends Common Stock Dividend Distributable Paid-In Capital in Excess of Par-Common