A1 Restaurant Supply Company has 20,000 shares of $100 par value common stock issued and outstanding. Assuming that the proper journal entry was made to record a 5% common stock dividend when the market value of the stock was $135, which of the following accounts would be debited when the stock dividend is distributed? Options: A) Dividends Payable B) Paid-in Capital in Excess of Par C) Common Stock Dividends Distributable D) Retained Earnings