A company has 384,000 shares of common stock authorized with a par of $1 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) debit to Common Stock for $192,000 debit to Paid-in Capital -- Excess of Par for $768,000 credit to Paid-in Capital -- Excess of Par for $768,000 credit to Common Stock for $192,000