Cloud Manufacturing declared a 10% stock dividend when it had 350,000 shares of $3 par value common stock outstanding. The market price per common share was $12 per share when the dividend was declared. The entry to record this dividend declaration includes a credit to a) Common Stock Dividends Distributable for $420,000. b) Paid-in Capital in Excess of Par for $315,000. c) Stock Dividends for $105,000. d) Common Stock for $105,000.