The shareholders' equity of Core Technologies Company on June 30, 2017, included the fol Common stock, $1 par; authorized, 8 million shares; issued and outstanding, 3 million shares Paid-in capital-excess of par Retained earnings $3,000,000 12,000,000 14,000,000 On April 1, 2018, the board of directors of Core Technologies declared a 10% stock dividend on shares, to be distributed on June 1. The market price of Core Technologies' common stock was $30 on 2018, and $40 on June 1, 2018. Required Prepare the journal entry to record the declaration and distribution of the stock dividend on the declaratin