A company originally issued 10,000 shares of $5 par value common stock at $7 per share. The board of directors declares a 10% stock dividend when the market price of the stock is $8 a share. Which of the following is included in the entry to record the declaration of a stock dividend?

		a. Retained Earnings is debited for $7,000.
		b. Retained Earnings is debited for $8,000.
		c. Retained Earnings is credited for $8,000.
		d. Paid-In Capital in Excess of ParCommon is credited for $7,000.

Revival Corporation's annual report is follows.

	March 31, 2014	March 31, 2015
Net Income	$350,000	$423,500
Preferred Dividends	0	0
Total Stockholders' Equity	$4,200,000	$5,082,000
Stockholders' Equity attributable to Preferred Stock	0	0
Number of Common Shares Outstanding	275,464	192,168

Based on the information provided, find the rate of return on common stockholders' equity on March 31, 2015.

		a. 9.13%
		b.6.81%
		c. 4.56%
		d. 8.28%