A company originally issued 19,000 shares of $7 par value common stock at $11 per share. The board of directors declares a 10% stock dividend when the market price of the stock is $19 a share. Which of the following is included in the entry to record the declaration of a stockdividend?

A.

Stock Dividends is debited for $18,050.

B.

Common Stock is credited for $36,100.

C.

Common Stock$7 Par Value is credited for $34,200.

D.

Stock Dividends is debited for $36,100.