a credit to Cash Dividends for 54.000. b. credit to Cash for 234.000. c. credit to Ordinary Share Dividends Distributable for 180.000. d debit to Ordinary Share Dividends Distributable for 180.000. 13. Shannon Manufacturing declared a 10% share dividend when it had 350.000 shares with a $3 par value. The market price per share was $12 per share when the dividend was declared. The entry to record this dividend declaration includes a credit to a. Retained Earnings for $105.000. b. Additional Paid-in Capital for $315.000 c. Share Capital for $420.000. d. Retained Earnings for $350.000. 14. El Toro Manufacturing Inc. declared a 20% share dividend when it had 200.000 shares with a 5 par value. The market price per share was 8 on the declaration date. The entry to record the dividend declaration included a credit to a. Retained Earings for 320.000. b. Additional Paid-in Capital for 280.000. c. Share Capital for 320.000. d. Additional Paid-in Capital 200.000. Sayfa 214