Carin, Inc. declared a 50% stock dividend on January 15, when there were 10,000 shares of $1 par value stock issued and outstanding, and the market value was $20. The entry to record the distribution of stock will include a debit to the ______ account, in the amount of _______.

Multiple choice question.

a. Common Stock; $5,000

b. Common Stock Dividend Distributable; $5,000

c. Common Stock Dividend Distributable; $100,000

d. Common Stock; $100,000