The following data were taken from the SFP accounts of Flint Corporation on December 31, 2020: Current assets FV-NI investments Common shares (unlimited authorized, 640,000 shares issued and outstanding) $ 1,056,000 810,000 7,040,000 Contributed surplus Retained earnings h 350,000 1,820,000 A 7% stock dividend is declared at their fair value and distributed at a time when the shares' fair value is $40 per share. Prepare the required journal 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 O for the amounts.) Account Titles and Explanation (To record stock dividend declaration) (To record stock dividend distribution) Debit Credit