On January 1, Swanson Corporation had 120.000 shares with a 10 par value. On March 17, the company declared a 15% stock dividend on March 17. Market value of the shares was 13 on March 17. The entry to record the transaction of March 17 will not include a

Select one:

credit to Additional Paid-in Capital for 54.000.

debit to Retained Earnings 234.000.

credit to Retained Earnings 234.000.

credit to Share Capital for 180.000.