Choose "LARGE", "SMALL" or "BOTH" as applicable for each of the following items to indicate which type of stock dividend would apply.

a. The business distributes 10% of previously outstanding shares

b. In recording the declaration journal entry, the business credits the contributed capital in excess of par account

c. In recording the declaration journal entry, the business credits the common stock dividends distributable account

d. In recording the declaration journal entry, the business debits the retained earnings account

e. In recording the declaration journal entry, the business uses market value

f. In recording the declaration journal entry, the business uses ONLY par value

g. After the distribution, each stockholder's proportional ownership is the same as before the distribution

h. As planned by the business, there was no change in market price per share after the distribution