Vincent Corporation has 98,000 shares of $100 par common stock outstanding. On June 30, Vincent Corporation declared a 4% stock dividend to be issued on July 30 to stockholders of record July 15. The market price of the stock was $124 a share on June 30. Required: Journalize the entries required on June 30 and July 30. If no entry is required, simply skip to the next transaction. Refer to the Chart of Accounts for exact wording of account titles