A corporation had 40,000 shares of $10 par value common stock outstanding on August 1 Later that day, the board of directors declared a 9% stock dividend when the market value of each share was $72. The entry to record this dividend is: Oa Retai Retained Eanings 259.200 Common Stock Dividend Distributable Paid-In Capital in Excess of Par Value, Common Stock 36,000 223.200 Ob. Retained Earnings 36.000 Common Stock Dividend Distributable 36,000 Common Stock Dividend Distributable 259.200 Retained Earnings 259.200 Od. Retained Earnings 259.200 Common Stock Dividend Distributable 259,200 Oe. No entry is made until the stock is issued