How would the declaration and subsequent issuance of a 10% stock dividend by the issuer affect each of the following when the fair value of the shares exceeds the par value of the stock? A. Common Stock: Increase; Paid In Capital: Increase B. Common Stock: No effect; Paid In Capital: No effect C. Common Stock: No Effect; Paid In Capital: Increase D. Common Stock: Increase; Paid In Capital: No Effect