Windsor Corporation has $144,000$ shares of $$5$ par value common stock outstanding. It declared a $15\%$ stock dividend on June $1$ when the market price per share was $$13.$ The shares were issued on June $30.$Prepare the necessary entries for the declaration and payment of 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 $0$ for the amounts. List all debit entries before credit entries. Record journal entries in the order presented in the problem.$)$