The shareholders' equity of a company on June 30 , Year 1 , included the following: On April 1, Year 2, the board of directors of the company declared a 10% stock dividend on common shares, to be distributed on June 1. The market price of the company's common stock was $40 on April 1, Year 2 , and $50 on June 1, Year 2 Required: Prepare the journal entries to record the declaration and distribution of the stock dividend. Note: If no entry is required for a transaction/event, select "No iournolentry