The shareholders' equity of Core Technologies Company on June 30, 2020, included the following: Common stock, $1 pars authorized, 4 million shares; Issued and outstanding, 1 million shares Paid-in capital-excess of par Retained earnings $ 1,000,000 4,000,000 14,000,000 On April 1, 2021, the board of directors of Core Technologies declared a 10% stock dividend on common shares, to be distributed on June 1. The market price of Core Technologies' common stock was $24 on April 1, 2021, and $34 on June 1, 2021. Required: Complete the below table to calculate the stock dividend. Prepare the journal entries to record the declaration and distribution of the stock dividend.