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, 59,000 shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings Total stockholders' equity $1,180,000 426,000 545,000 52, 151,000 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 $41 per share on February 5 before the stock dividend 4. Prepare entries to record both the dividend declaration and its distribution View transaction list Journal entry worksheet 2 Record the declaration of a 2% stock dividend. Note: Enter debits before credits General Journal Debit Credit Date Feb 05