Exercise 13-6: Part 1 (only) Small Stock Dividend: GIVEN: The stockholders' equity of TVX Corporation at the beginning of the day on February 5 Common stock-$10 par value, 150,000 shares authorized 74,000 shares issued and outstanding Paid-in Capital in excess of par value, Common Stock Retained earnings Total Stockholders' Equity $ $ 740,000 525,000 675,000 1,940,000 On February 5, the directors declare a 14% stock dividend distributable on February 28 to the stockholders of record on February 15. The stock's market value is $46 per share on February 5 before the stock dividend. The stock's market value is $40 per share on February 28. REQUIRED: Prepare the Journal Entries to record both the dividend declaration and its distribution