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A company has 384.000 shares of common stock authorized with a par of S1 per share, of which 48,000 shares are outstanding. When the market value was $5 per share, the company declared and distributed a 5-for-1 stock split. The stock split is to be effected in the form of a large stock dividend. The entry to record this transaction includes a (Click to select (Click to select debit to Paid-in Capital -- Excess of Par for $768,000 debit to Common stock for $102,000 credit to Common Stock for $182,000 credit to Paid-in Capital -- Excess of Par for $768,000