A company originally issued 18,000 shares of $10 par value common stock at $17 per share. The board of directors deciares a 14% stock dividend when the market price of the stock is $24 a share. Which of the following is included in the entry to record the declaration of a stock dividend? A. Common Stock is credited for $60,480. B. Common Stock- $10 Par Value is crediled for $57,960. C. Slock Dividends is debited for $60,480. D. Stik Dividends is debited for $30,240