The shareholders' equity section of the statement of financial position of Cullumber Winery Inc. at December 31,2024 , is given below: On December 31, 2024, the board of directors proposed a five-for-four common stock split. The proposal was approved and new shares were distributed among shareholders. The market price of the shares on December 31,2024 , was $25 per share. What accounting entry will be made for this split? (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. List debit entry before credit entry.)