Wildhorse Corporation has outstanding 431,000 shares of $10 par value common stock. The corporation declares a 10% stock dividend when the fair value of the stock is $68 per share. Prepare the journal entries for Wildhorse Corporation for both the date of declaration and the date of distribution. (List all debit entries before credit entries. 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 0 for the amounts.)