The stockholders' equity of TVX Company at the beginning of the day on February 5 follows. Common stack-$15 par value, 158,088 shares authorized, 63,900 shares issued and outstanding Total stockholders' equity Paid-in capital in excess of par valse, common stock fataled earnings $ 945,000 421,000 545,000 $1,911,000 On February 5, the directors declare a 2% stock dividend distributable on February 28 to the February 15 stockholders of record. The stock's market value is $36 per share on February 5 before the stock dividend. 1 Pepere enties to record both the dividend declaration and its distribution. Journal entry worksheet < 2 Record the detribution of a 2% stock dividend. 83 Detit Clean