Unity Software has 6,000,000 common shares issued and outstanding. It declares a 5% stock dividend on December 1 to shareholders of record on December 22. The shares are issued on January 5. The share price is $15 on December 1, $14.50 on December 22, and $14.75 on January 5. Required: Drag and drop to prepare the journal entries on the appropriate dates to record the stock dividend. Note: there may be unused responses when the question is complete. Date Account DEBIT CREDIT Dec 22 Dec 1 Jan 5 Stock dividends distributable Dividends payable Retained earnings Preferred shares Dividends expense Accounts payable Common shares Cash 300,000 4,500,000 4,350,000 4,425,000