The stockholders' equity accounts of Pharoah Company have the following balances on December 31, 2017. Common stock, $3 par, 900,000 shares issued and outstanding $2,700,000 Paid-in-capital in excess of par - common stock 4,410,000 Retained earnings 8,246,000 Shares of Pharoah Company stock are currently selling on the Midwest Stock Exchange at $23. Prepare the appropriate journal entries for each of the following independent cases. (a) 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 for the amounts.) Account Titles and Explanation Debit Credit