The stockholders' equity of Shorewood Occupational Therapy, Inc. on December 31, 2023, follows: (Click the icon to show additional information.) (Click the icon to view the data.) Read the requirements. Requirement 1. Journalize the declaration and distribution of the stock dividend. (Record debits first, then credits. Select the explanation on the last line of the journal entry table.) First, journalize the declaration of the stock dividend. Date Apr. 30 Accounts and Explanation Debit Credit