Coronado, Inc. declares a 20% common stock dividend when it has 70900 shares of $10 par value common stock outstanding. If the market value of $24 per share is used, the amounts debited to Stock Dividends and credited to Paid-in Capital in Excess of Par are: Stock Dividends $141800 $141800 $340320 $340320 Paid-in Capital Excess of Par $198520 $0 $198520 $141800