Vincent Corporation has 73,000 shares of $100 par common stock outstanding. On June 30, Vincent Corporation declared a 3% stock dividend to be issued...

Vincent Corporation has 73,000 shares of $100 par common stock outstanding. On June 30, Vincent Corporation declared a 3% stock dividend to be issued July 30 to stockholders of record July 15. The market price of the stock was $131 a share on June 30. journalize it.