[The following information applies to the questions displayed below.] The stockholders' equity section of TVX Company on February 4 follows. Common stock-$25 par value, 150,000 shares authorized, 62,000 shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings Total stockholders' equity $ 1,550,000 423,000 548,000 $ 2,521,000 On February 5, the directors declare a 2% stock dividend distributable on February 28 to the February 15 stockholders of record. The stock's market value is $31 per share on February 5 before the stock dividend. repare entries to record both the dividend declaration and its distribution.