Current Attemptin Progress On January 1. Concord Corporation had 67000 shares of $10 par value common stock outstanding On March 17, the company Decored a 15% stock dividend to stockholders of record on March 20. Market value of the stock was $14 on March 17. The stock was Garted on March 30. The entry to record the transaction of March 30 would include a credit to Paid in Capital in Excess of Par for $40200 debit to Stock Dividends for 540200 Odetto Common Stock Dividends Distributable for $100500 credit to Cash for 5100500