Justin Manufacturing declared a 15% stock dividend when it had 700,000 shares of $3 par value common stock outstanding. The market price per common share was $12 per share when the dividend was declared. The entry to record this dividend declaration includes a credit to a. Stock Dividends for $210,000. b. Common Stock Dividends Distributable for $315,000. c. Common Stock for $210,000. d. Paid-in Capital in Excess of Par for $930,000