The stockholders' equity of TVX Company at the beginning of the day on February 5 follows: Common stock-$20 par value, 150,000 shares authorized, 74,000 shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings Total stockholders' equity $1,480,000 525,000 675,000 $2,680,000 On February 5, the directors declare a 18% stock dividend distributable on February 28 to the February 15 stockholders of record. The stock's market value is $41 per share on February 5 before the stock dividend. The stock's market value is $35 per share on February 28, Record the declaration of 18% stock dividend. Note: Enter debits before credits. General Journal Debit Credit Date Feb 05