On January 1, Annie Corporation had 200,000 common shares issued. On Jan 13th, the company declared a 10% stock dividend to be distributed on Jan 25th. The market value of the shares was $7 on Jan 13 and $10 on Jan 25th. The entry to record the transaction of Jan 13 would include a 1) credit to Retained Earnings for $20,000. O2) credit to Common Shares for $140,000. 3) credit to Stock Dividends Distributable for $140,000. 4) credit to Cash for $140,000