Vang Silian Ltd. is a travel agency that specializes in tours to Taiwan and Russia. It has 66,000, $8 par value common shares issued and outstanding. On March 16, 2018, the organization declared a 47% stock dividend. Prepare the journal entry to record the declaration and distribution (on April 1, 2018) of the dividend. The market price on the date of declaration was $30 per share. Do not enter dollar signs or commas in the input boxes. Date Account Title and Explanation Debit Credit Mar 16 Record stock dividends Apr 1 Record distribution of common shares on Mar 16