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Refer to E11-12. Prepare the journal entry to record (a) the small 12 percent stock dividend and, alternatively, (b) the large 100 percent stock dividend mentioned in requirement 2 of E11-12.
Common stock (par $10; authorized 60,000 shares, outstanding 25,000 shares)... $250,000
Additional paid-in capital... 12,000
Retained earnings... 75,000
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