$1-$ Arby's Financial Inc. declared a $20\%$ share dividend when it had $200,000(5$ par value$)$ outstanding. The market price per share was $8$ on the declaral entry to record the dividend declaration included a credit to

a$.$ Share Dividends of $320,000.$

b$.$ Share Premium$-$Ordinary for $280,000.$

c$.$ Share Capital$-$Ordinary for $320,000.$

d$.$ Ordinary Share Dividends Distributable $200,000.$