Waterway Corporation has 45.000 shares of $10 par value comnon stock outstanding. It declares a 15% stock dividend on December 1 when the market price per share is $19. The dividend shares are issued on December 31. Prepare the entries for the declaration and issuance of the stock dividend. (Record joumal entries in the order presented in the problem. Credt account titler are outomaticaliy indented when amount is entered. Do not indent monually. If no entry is required, select "No Entry" for the occount tites and enter O for the amounts.)