The stockholders' equity of the Sadler Company is as shown below. The company is considering the declaration and issuance of a stock dividend when the market price is $30 per share. A. Assuming the board of directors recommends a 6% stock dividend, prepare the journal entries at the declaration date and at the date of issuance. B. Assuming, instead, that a 40% stock dividend is recommended, prepare the journal entries at the declaration date and at the date of issuance