On January 1, Oriole Corporation had 83000 shares of $10 par value common stock outstanding. On June 17, the company declared a 10% stock dividend to stockholders of record on June 20. The market value of the stock was $13 on June 17. The stock was distributed on June 30. The entry to record the transaction of June 30 would include a 000 debit to Stock Dividends for $24900. credit to Common Stock for $83000. debit to Common Stock Dividends Distributable for $107900. credit to Paid-in Capital in Excess of Par for $24900.