A company has 660,000 shares of common stock authorized with a par of $1 per share, of which 220,000 shares are outstanding. When the market value was $10 per share, the company declared and distributed a 5% stock dividend. The entry to record this transaction includes a: (Click to select) credit to Paid-in Capital -- Share Repurchase for $99,000 credit to Common Stock for $99,000 credit to Paid-in Capital -- Excess of Par for $110,000 debit to Retained Earnings for $110,000