The following data were taken from the SFP accounts of Ayayai Corporation on December 31, 2023: (a) A 4% stock dividend at the fair value of the shares is declared, and it is distributed at a time when the shares' fair value is $40 per share. Prepare the required journal entries. (List all debit entries before credit entries. Credit account titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount tities and enter ofor the amiounts) A 4% stock dividend at the fair value of the shares is declared, and it is distributed at a time when the shares' fair value is $40 per share. Prepare the required joumal entries. (List all debit entries before credit entries. Credit account tities are outomatically 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.)