Your company was authorized to issue 200,000 share of common stock at par value of $25. 160,000 shares were outstanding. On April 15, 2001 your Board of Directors declared 20% stock dividends for stock holders of record on June 1, 2001, to be paid on July 1, 2001. On April 15, 2001, your company's share was trading at $30 per share. Record the transaction