The stockholders' equity of Seabury Occupational Therapy, Inc. on December 31, 2023, follows: (Click the icon to view the data.) (Click the icon to show additional information.) Read the First, journalize the declaration of the stock dividend. Requirements 1. Journalize the declaration and distribution of the stock dividend. 2. Prepare the stockholders' equity section of the balance sheet as of May 31 , 2024. Assume Retained Earnings are $129,000 on April 30, 2024, before the stock dividend, and the only change made to Retained Earnings before preparing the balance sheet was closing the Stock Dividends account. On April 30, 2024, the market price of Seabury's common stock was $18 per share and the company declared a 10% stock dividend. The stock was distributed on May 15. Data table