Withorse Co, has 47,000 shares of $10 par value common stock outstanding. It declares a 14% 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 decharation and issuance of the stock dividend. (Record joumal entries in the order presented in the problem. Credit account titles are automatically indented when amount is entered. Do not indent manuolly. If no entry is required, select "No Entry" for the account tities and enter 0 for the amounts.)