As of January 1, 2020, MWR Corporation had 60.000 shares of its 51 par value common stock outstanding on July 1, the company issued an additional 4,000 shares on October 1, they deares 14 stock dividend. On that date its $1 par common stock had a market prke of 58 per share. The Journal entry to be made on October 16 O A Dr. Stock Dividends 67,200/Cr. Common Stock Dividend Distributable 60.000, Paid in Capital in Excess of Par. Common Stock 7.200 O B. Dr. Stock Dividendi 21.680 Common Stock Dividend tributable 64.000/Pan Capital in Excess of Par. Common Stock 7.610 OC Or Stock Dividends 71.000/ C. Common Stock Didend Distributable 04.000, Paid in Capital in Excess of Par Common Stock 7,600 Oo. Dr. Stock Dividends 67,200/C Common Stock 60,000, Paid in Capital in Excess of Dar Common Stock 7.200 O E Or Stock Dividends 71 680 7. Common Stock 64.000 Paid in Capital in Excess of Par. Common Stock 7.680