Current Attempt in Progress

On January $1,$ Concord Corporation had $82000$ shares of $$10$ par value common stock outstanding. On May $7,$ the company declared a $10\%$ stock dividend to stockholders of record on May $21.$ Market value of the stock was $$15$ on May $7.$ The stock was distributed on May $24.$ The entry to record the transaction of May $24$ would include a

credit to Paid$-$in Capital in Excess of Par Value for $$41000.$

debit to Common Stock Dividends Distributable for $$123000.$

credit to Common Stock for $$82000.$

debit to Stock Dividends for $$41000.$