A company originally issued 19,000 shares of $8.00 par value common stock at $10.00 per share. The board of directors declares a 15% stock dividend when the market price of the stock is $11.00 share. Which of the following is included in the entry to record the declaration of a stock dividend? O A. Stock Dividends is debited for $31,350. O B. Paid - In Capital in Excess of ParCommon is credited for $28,500. O C. Stock Dividends is debited for $28,500. OD. Stock Dividends is credited for $31,350