How does the general journal entry for a stock split differ from one for a stock dividend?

a. Stock splits require a debit to Retained Earnings for face amount of stock.

b. Stock splits require a debit to Retained Earnings for market value of stock.

c. Stock splits require a credit to the stock account on date of declaration for the par value of stock.

d. A stock split does not require a journal entry except a memorandum entry