18. Saint, Inc. declares a 15% common stock dividend when it has 30,000 shares of $10 par value common stock outstanding. If the market price is $24 per share on the date of declaration, the amounts debited to Stock Dividends and credited to Paid-in Capital in Excess of Par-Common Stock on that date are: Paid-in Capital in Excess Stock Dividends of Par - Common Stock $45,000 SO b. $108,000 $63,000 c. S108,000 $45,000 d. $45,000 $63,000 18. Saint, Inc. declares a 15% common stock dividend when it has 30,000 shares of $10 par value common stock outstanding. If the market price is $24 per share on the date of declaration, the amounts debited to Stock Dividends and credited to Paid-in Capital in Excess of Par-Common Stock on that date are: Paid-in Capital in Excess Stock Dividends of Par - Common Stock $45,000 SO b. $108,000 $63,000 c. S108,000 $45,000 d. $45,000 $63,000