eman, Inc. declares and distributes a 10% common stock dividend when it has 30,000 shares of $20 par value common stock outstanding. the market value of the common stock is $30, the journal entry to record the stock dividend would include a: OA. credit to Paid-in Capital in Excess of Par-Common $60,000. B. credit to Paid-in Capital in Excess of Par-Common $30,000. OC. credit to Common Stock $150,000. D. credit to Common Stock $30,000