The shawhole equity of Douco on December 31, 2020 included the following: Common Stock ar 511 $ 900.000 Paldin Capital Excess of Par 15.800.000 Retained Earnings 20,000,000 On January 1, 2021. Dous declared and distributed a 4% stock dividend on common shares when the market price of its common stock is $21. Fractional share rights represented 2,000 equivalent whole shares. Cash was paid in lieu of the fractional share rights Identify the following items included in the journal entry to record the declaration and distribution of the stock dividend. Credit to Cash of $42.000 Debit to Retained Earnings of $756,000 Credit to Common Stock (par $1) of $34,000 Credito Common Stock foar Stof $76.00 Owca incurred the following research and development costs during 2021 Sabaries for tab research of $200,000 Materials used in R&D projects of $100.000 Purchase of equipment of $350.000 The equipment will be used for other research projects and has 2021 depreciation of $60.000. Fees paid to third parties for R&D projects of $160.000 Salaries and supplies for contracted R&D work performed for another company of $175,000 The research and development expense that Del would report in 2021 is: $520.000 $420,000 $390.000 570.000