120. Janae Corporation has outstanding 10,000 shares of 10 par value ordinary shares and retained earnings of 500,000. If Janae declares a 10 percent share dividend when the fair value of the shares is 85 per share, the entry includes: a. A debit to Retained Earnings for 10,000. b. A credit to Share PremiumOrdinary for 75,000. c. A debit to cash for 85,000. d. No entry is required for a share dividend