Green LTD declares a 15% common stock dividend when it has 20,000 shares of $10 par value common stock outstanding. If the market value of the common stock is $25, the journal entry to record the stock dividend would include a: * credit to Retained Earnings $75,000. * debit to Retained Earnings $20,000. * debit to Paid-in Capital in Excess of Par Value $40,000. * debit to retained earnings $75,000alue $20,000