The stockholders' equity section of TVX Company on February 4 follows. Common stock-$5 par value, 150,000 shares authorized, 63,000 shares issued and outstanding Paid-in capital in excess of par value, common stock Retained earnings Total stockholders' equity $ 315,000 428,000 552,000 $ 1,295,000 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. Prepare entries to record both the dividend declaration and its distribution. View transaction list Journal entry worksheet 1 2 Record the declaration of a 2% stock dividend. Note: Enter debits before credits. General Journal Debit Credit Date February 05 Record entry Clear entry View general journal