$35)$ Roberts Corporation currently has $139,000$ shares outstanding of $$7$ par value common stock. The stock was originally issued for $$14$ per share. On March $15,$ the board of directors declared a $40\%$ stock dividend when the stock was selling for $$22$ per share. The declaration of the dividends has been recorded. Which is the journal entry to record the distribution of the shares of stock? $($Do not round intermediate calculations.$)$

A$)$ debit Common Stock Dividend Distributable $$389,200,$ credit Common Stock $$389,200$

B$)$ debit Stock Dividends $$389,200$ and credit Common Stock Dividend Distributable $$389,200$

C$)$ debit Stock Dividends $$1,223,200,$ credit Common Stock Dividend Distributable $$389,200$ and credit Paid$-$In Capital in Excess of Par$$Common $$834,000$

D$)$ debit Common Stock $$389,200$ and credit Retained Earnings $$389,200$

E$)$ none of the above