On January 1, Central Corporation had 200,000 shares of $10 par value common stock outstanding. On June 17, the company declared a 15% stock dividend to stockholders of record on June 20. Market value of the stock was $15 on June 17. The entry to record the transaction of June 17 would include a a. credit to Cash for $450,000. b. debit to Stock Dividends for $300,000. O c. credit to Common Stock Dividends Distributable for $300,000. d. credit to Common Stock Dividends Distributable for $450,000