15 Rick Co. had 30 million shares of $1 par common stock outstanding at January 1, 2021. In October 2021, Rick Co.'s Board of Directors declared and distributed a 1% common stock dividend when the market value of its common stock was $60 per share. In recording this transaction, Rick would: Credit paid-in capital-excess of par for $18 million. Credit common stock for $18 million. Debit retained earnings for $18 million. None of these answer choices are correct