35. 55 Martinez Corporation has 30,000 shares of AED 10 par value common stock outstanding. On March 17, the Board of Directors declared a 10 percent stock dividend. Market value of the stock was AED 13 on March 17. The effect of the declaration and issuance of the stock dividend for Martinez would include a Decrease to Cash for AED 39,000. B. Decrease to Retained Earnings for AED 39,000. C. Decrease to Retained Earnings for AED 30,000. D. Increase to Common Stock for AED 39,000.