Douglas McDonald Company's balance sheet included the following shareholders' equity accounts at December 31 201 7: Common stock, 1 1450 million shares at $1 par Paid-in capitalexcess of par Retained earnings Total shareholders' equity $341063 On March 16, 201B, a 4% common stock dividend was declared and distributec[ The market value ot the common stock was $32 per shara Fractional share rights represented 4 million equivalent whole sharey Cash was paid in lieu ot the tractional share righty Required: 1 Complete the below table to calculate the value ot shares issuell 2 Prepare the appropriate entries tor the declaration and distribution ot the stock dividenc[