The stockholders' equity section of Jun Company's balance sheet as of April 1 follows. On April 2, Jun declares and distributes a 7% stock dividend. The stock's per share market value on April 2 is $12 (prior to the dividend). Common stock-$4 par value, 495,000 shares authorized, 260,000 shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings Total stockholders' equity $1,300,000 610,000 893,000 $2,803,000 a. (2 points) Prepare the journal entry to record the stock dividend. b. (2 points) Prepare the stockholders' equity section immediately after the stock dividend. Jun Company Stockholders' Equity April 2 (after stock dividend) Common Stock Paid-in capital in excess of par value, common stock Retained Earnings Total Stockholders' Equity