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Bramble Manufacturing declared a 15\% stock dividend when it had 680000 shares of $3 par value common stock outstanding. The market price per common share was $11 per share when the dividend was declared. The entry to record this dividend declaration includes a credit to Stock Dividends for $306000. Common Stock Dividends Distributable for $1122000. Common Stock for $306000. Paid-in Capital in Excess of Par for $816000