On June 30, 2021, when Ermler Co.'s stock was selling at $65 per share, its capital accounts were as follows: Capital stock (par value $50; 60,000 shares issued) $3,000,000 Premium on capital stock 600,000 Retained earnings 4,200,000 If a 15% stock dividend were declared and distributed, prepare the required journal entry to record the approval and issuance of stock dividend,