On January 1, Layline Corporation had 120,000 ordinary shares with a $10 par value outstanding. On March 17, the company declared a 15% (small) share dividend to shareholders of record on March 20. Market value of the shares was $13 on March 17. The shares were distributed on March 30. The entry to record the transaction of March 30 would include a a. credit to Share Premium $54,000. b. debit to Ordinary Share Dividends Distributable for $180,000. C. credit to Cash for $180,000. d. debit to Share Dividends for $54,000