Beacon Corporation issued a 5 percent stock dividend on 30,000 shares of its $10 par common stock. At the time of the dividend, the market value of the stock was $15 per share. Required: Compute the amount of the stock dividend. Show the effects of the stock dividend on the financial statements using a horizontal statements model like the following one. In the Cash Flow column, indicate whether the item is an operating activity (OA), investing activity (IA), or financing activity (FA). If an element was not affected by the event, leave the cell blank.