A corporation declares a 15% stock dividend Which of the following occurs to retained earnings in the resulting journal entry? COA Debit for the number of new shares times the average issue price of all of the existing shares OB. Debit for the number of new shares times the current market value of the shares OC Credit for the number of new shares times the book value of the shares OD. Credit for the number of new shares times the current market value of the shares