On January 1, Metlock, Inc. had 130000 shares of $10 par value common stock outstanding. On March 17 the company declared a 5% stock dividend to stockholders of record on March 20. Market value of the stock was $13 on March 17. The stock was distributed on March 30. The entry to record the transaction of March 30 would include a

debit to Common Stock Dividends Distributable for $65000.

credit to Paid-in Capital in Excess of Par Value for $19500.

credit to Cash for $65000.

debit to Stock Dividends for $19500.