On March 1, Carla Vista Ltd. had 419,000 common shares issued and the balance in its Common Shares account was $628,500. The company declared a 5% stock dividend to shareholders of record on March 14, to be distributed on March 31. The fair value per share was $4 on March 1, $3.85 on March 14, and $4.35 on March 31. Prepare the entries on the appropriate dates to record the stock dividend. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Mar. 1 Cash 628,500 Common Shares 628,500 (To record declaration of stock dividend.) Mar. 14 Stock Dividends 80675.50 Stock Dividends Distributable 80675.50 Mar. 31 Stock Dividends Distributable 31425 Common Shares 31425 (To record distribution of stock dividend.)