Common Stock, $10.00 par, 107,000 shares authorized, 70,000 shares issued and outstanding Paid in Capital in Excess of Par Retained Earnings Total Stockholders' Equity $700,000 155,000 570,000 $1,425,000 Which of the following would be included in the entry to record the distribution of a 19% stock dividend? OA. Stock Dividends would be credited for $133,000. OB. Common Stock-$10.00 Par Value would be credited for $133,000. Stock Dividende would he debited for $203 300