The Board of Directors of Acmen Corporation met on July 5, 2020 and declared a stock dividend of 5% of the outstanding share of the company. The common stock has a par value of $10 and there are 100,000 shares outstanding. The stock is currently selling for $18 per share. Instructions: Record the entries, if any, on the (1) date of declaration, (2) date of record, and (3) date of stock distribution