The stockholders' equity of TVX Company at the beginning of the day on February 5 follows: On February 5, the directors declare a 12% stock dividend distributable on February 28 to the February 15 stockholders of record. The stock's market value is $34 per share on February 5 before the stock dividend. The stock's market value is $30 per share on February 28. Prepare entries to record both the dividend declaration and its distribution