On January 1. HRK Corporation had 80,000 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. debit to Retained Earnings (or Stock Dividends) for $180,000. b. credit to Cash for $180,000 credit to Common Stock Dividends Distributable for $180,000 d. credit to Common Stock Dividends Distributable for $60,000