On January 1, Sheridan Corporation had 68000 shares of $10 par value common stock outstanding. On March 17, the company declared a 10% stock dividend to stockholders of record on March 20. Market value of the stock was $13 on March 17. The entry to record the transaction of March 17 would include a credit to Common Stock Dividends Distributable for $68000. credit to Stock Dividends for $20400. credit to Cash for $88400. debit to Common Stock Dividends Distributable for $68000