The stockholders equity accounts of Louis Company have the following balances on December 31, 2017.

List of Accounts

Cash Common Stock Common Stock Dividend Distributable Computers Dividends Payable No Entry Paid-in Capital in Excess of Par - Common Stock Paid-in Capital in Excess of Par - Preferred Stock Paid-in Capital in Excess of Stated Value - Common Stock Preferred Stock Retained Earnings Treasury Stock

Common stock, $3 par, 1,000,000 shares issued and outstanding Paid-in-capital in excess of par - common stock Retained earnings $3,000,000 5,700,000 7,714,000 Shares of Concord Company stock are currently selling on the Midwest Stock Exchange at $24. Prepare the appropriate journal entries for each of the following independent cases. A stock dividend of 10% is declared and issued. (Credit account titles are automatically indented when 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.) Account Titles and Explanation Debit Credit