On January 1, Soft Corporation had 80,000 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. Market value of the stock was $15 on June 17. The entry to record the transaction of June 17 would include a

	debit to Stock Dividends for $120,000.
		credit to Cash for $120,000.
		credit to Common Stock Dividends Distributable for $120,000.
		credit to Common Stock Dividends Distributable for $40,000.