A corporation reported the following equity section on its current balance sheet. The common stock is currently 5 elling for $23 per share. Which of the following would be included in the entry to record the distribution of a 16% stock dividend? A. Stock Dividends would be debited for $130,560. B. Paid - In Capital in Excess of Par-Common is debited for $130,560. C. Stock Dividends would be credited for $98,560. D. Common Stock - $8 Par Value would be credited for $98,560