会计英语的问题,Assumed that on Jun 1,2013,A corporation has outstan

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会计英语的问题,
Assumed that on Jun 1,2013,A corporation has outstanding 100000 shares of $5 par value common stock with a market value of $25 per share.On this day the company declares a 10% stock dividend.and the stock distributable on Jul 15 to stockholders of record on Jun 20.Prepare the necessary journal entries.

假设一家公司拥有发行价为每股五元的100000普通股(现市值每股25元）,在2013年6月1日公司宣布分红,股息为10%,并且在7月15日向在6月20日注册的股东发放.
准备写下必要的会计分录.
再问：答案是什么
再答： Jun 1,2013 Dr: retained earning (利润分配-未分配利润） $10000 Cr: dividend payable （应付股利） $10000 Jul 15,2013 Dr:dividend payable （应付股利） $10000 Cr:bank $10000

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