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National Insurance Company has 300,000 shares authorized, 195,000 shares issued, and 22,000 shares of treasury stock. The number of shares outstanding is: 300,000173,000195,00022,000 Question 3 2 pts Giannis Company has 100,000 shares of $10 par value common stock outstanding. Giannis declares a 15% stock dividend on July 1 when the stock's market value is $30 per share. The stock dividend is distributed on July 20 . The journal entry for the declaration of the stock dividend is: dr. Retained Earnings 450,000, cr. Common Stock Distributable 150,000, cr. Additional Paid-In Capital 300,000 dr. Cash 450.000, cr. Common Stock Distributable 150,000, cr. Additional Paid-In Capital 300,000 dr. Retained Earnings 450,000, cr. Common Stock Distributable 300,000, cr. Additional Paid-in Capital 150.000 dr. Retained Earnings 450,000, cr. Treasury Stock 150,000, cr. Additional Paid-In Capital 300,000