13-14. Jack Frost, Inc., has outstanding 400,000 shares of $10 par value common stock. The corporation declares a 5% stock dividend when the fair value of the stock is $65 per share. For the declaration date, determine the account to be credited by Jack for $1,100,000 (13.), and credited for $200,000 (14.]. A. Stock dividend payable B. Gain on stock dividend C. Retained earnings D. Additional paid-in-capital E. Stock dividend distributable 15-16. Refer to Jack Frost, above [13-14.]. For the date of distribution, determine the account to be debited by Jack [13.), and credited by Jack [14.]. A. Stock dividend distributable B. Common stock C. Cash (imprest) D. Stock dividend payable E. Stock dividend declared