Concord Corporation has outstanding 343,000 shares of $10 par value common stock. The corporation declares a 10% stock dividend when the fair value of the stock is $64 per share. Prepare the journal entries for Concord Corporation for both the date of declaration and the date of distribution. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit Declaration Date Retained Earnings 2195200 Common Stock Dividend Distributable 1852200 Paid-in Capital in Excess of Par - Common Stock 343000 Distribution Date Common Stock Dividend Distributable 343,000 Common Stock 343,000