Giannis Company has 100,000 shares of $10 par value common stock outstanding. Giannis declares a 10% stock dividend on July 1 when the stock's market value is $40 per share. The stock dividend is distributed on July 20. The journal entry for the declaration of the stock dividend is: Account Title A) Retained Earnings Common Stock Dividend Distributable B) Retained Earnings Account Title Paid-In Capital in Excess of Par Value, Common Stock Common Stock Dividend Distributable Debit Credit 400,000 400,000 bit Credit 100,000 300,000 400,000