A corporation reported the following equity section on its current balance sheet. The common stock is currently selling for $25.00 per share Common Stock, S1000 par, 132,000 shares authorized, 70,000 shares issued and outstanding $700,000 Paid in Capital in Excess of Par 151.000 Retained Earnings 570,000 Total Stockholders' Equity $1,421,000 Which of the following would be included in the entry to record the distribution of a 18% stock dividend? O A. Paid - In Capital in Excess of Par-Common is debited for $237,600 OB. Stock Dividends would be credited for $126,000 C. Common Stock-$10 Par Value would be credited for $126.000 OD. Stock Dividends would be debited for $237,600