On January 1, Sheridan Corporation had 151000 shares of $10 par value common stock outstanding. On March 17, the company declared a 18% stock dividend to stockholders of record on March 20. Market value of the stock was $12 on March 17. The stock was distributed on March 30. The entry to record the transaction of March 30 would include a O credit to Paid-in Capital in Excess of Par for $54360. O debit to Common Stock Dividends Distributable for $271800 O credit to Cash for $271800 O debit to Stock Dividends for $54360.