19. Justing Babe Corporation had 10,000 shares of 10 par value ordinary shares and retained earnings of 500,000. If Justing Babe 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 and a credit to Share Capital.

b. A debit to cash for 75,000 and a credit to Share PremiumOrdinary for 75,000.

c. A debit to cash for 85,000 and a credit to Share Capital.

d. No entry is required for a share dividend.