A company is considering the effect on its financial statements for the distribution of stock dividends and stock splits. Which of the following statements is inaccurate?

	A.	The declaration of a 5% stock dividend will result in an increase to paid-in capital and a decrease to retained earnings
	B.	The declaration of a 50% stock dividend will result in an increase to capital stock and a decrease to retained earnings
	C.	A 2 for 1 stock split results in a increase to par value per share and an increase in stock outstanding.
	D.	A 1-for-3 reverse stock split increases the par value while lowering the number of shares outstanding