The stockholders equity section of TVX Company on February 4 follows. Common stock$5 par value, 150,000 shares authorized, 62,000 shares issued and outstanding $ 310,000 Paid-in capital in excess of par value, common stock 425,000 Retained earnings 548,000 Total stockholders equity $ 1,283,000 On February 5, the directors declare a 2% stock dividend distributable on February 28 to the February 15 stockholders of record. The stocks market value is $36 per share on February 5 before the stock dividend. . Prepare entries to record both the dividend declaration and its distribution. Journal entry worksheet Record the declaration of a 2% stock dividend. Record the distribution of a 2% stock dividend. Note: Enter debits before credits