A company originally issued 12,000 shares of $8.00 par value common stock at $16.00 per share. The board of directors declares a 14% stock dividend when the market price of the stock is $19.00 a share. Which of the following is included in the entry to record the declaration of a stock dividend? A. Stock Dividends is debited for $15,960. B. Common Stock-$8.00 Par Value is credited for $30,240. C. Stock Dividends is debited for $31,920. D. Common Stock is credited for $31,920