Arnold, Inc. declares and distributes a 10% common stock dividend when it has 10,000 shares of $10 par value common stock outstanding. If the market value of the common stock is $20, the journal entry to record the stock dividend would include a: O debit to Retained Earnings $1000. O debit to Retained Earnings $20,000. O credit to Paid-in Capital in Excess of Par-Common $1000. O credit to Paid-in Capital in Excess of Par-Common $20,000