The stockholders equity of Whiz.com Company at the beginning of the day on February 5 follows.

Common stock$25 par value, 150,000 shares authorized, 69,000 shares issued and outstanding	$	1,725,000
Paid-in capital in excess of par value, common stock		525,000
Retained earnings		675,000
Total stockholders equity	$	2,925,000

On February 5, the directors declare a 16% stock dividend distributable on February 28 to the February 15 stockholders of record. The stocks market value is $46 per share on February 5 before the stock dividend. The stocks market value is $40 per share on February 28.

1.	Prepare entries to record both the dividend declaration and its distribution. (Omit the "$" sign in your response.)

Date		General Journal	Debit	Credit
Feb.	5	(Click to select) Common stock dividend distributable Retained earnings Organization expenses Contributed capital in excess of par, common stock Contributed capital in excess of state, common stock Common stock, $25 par value Common stock, no-par value Cash
		(Click to select) Cash Contributed capital in excess of par, common stock Contributed capital in excess of state, common stock Common stock, $25 par value Common stock dividend distributable Common stock, no-par value Retained earnings Organization expenses
		(Click to select) Contributed capital in excess of par, common stock Contributed capital in excess of state, common stock Retained earnings Common stock, no-par value Common stock, $25 par value Organization expenses Common stock dividend distributable Cash
Feb.	28	(Click to select) Organization expenses Cash Common stock, $25 par value Contributed capital in excess of par, common stock Common stock, no-par value Retained earnings Common stock dividend distributable Contributed capital in excess of state, common stock
		(Click to select) Contributed capital in excess of state, common stock Organization expenses Common stock, no-par value Contributed capital in excess of par, common stock Common stock dividend distributable Common stock, $25 par value Retained earnings Cash