12 x x A A A - A-Y. A. = 5.99 E=== . 21 . AalbCode AalbCcDc AaBbC AaBbc 1 Normal 1 No Spac.. Heading 1 Heading 2 Font Paragraph General Question/Exercise 18-14 Stock Dividend. The stockholders' equity of the Sattler Stock Dividend. The stockholders' equity of the Sattler Company is as shown at December 31 2019: Common stock $10 par 300,000 shares issued and outstanding $3.000.000 Additional paid-in capital on common stock 1,200,000 Retained earnings 5.400.000 $9.600.000 The company is considering the declaration and issuance of a stock dividend at a time when the market price is $38 per share. Required 1. Assuming the board of directors recommends a 5% stock dividend, prepare: a, the journal entry at the date of declaration b. the journal entry at the date of issuance 2. Assuming, instead, that a 40% stock dividend is recommended, requirements for Item 1 of this