Coronado, Inc declares a 15% common stock dividend when it has 31000 shares of $10 par value common stock outstanding. If the market value of $26 per share is used, the amounts debited to Stock Dividends and credited to Paid-in Capital in Excess of Par are: Stock Dividends Paid-in Capital in Excess of Par $46500 $0 O $120900 $74400 $46500 $74400 $120900 $46500