On January 1, Sway Corporation had 60,000 shares of $10 par value common stock outstanding. On March 17, the company declared a 15% stock dividend to stockholders of record on March 20. Market value of the stock was $13 on March 17. The stock was distributed on March 30. The entry to record the transaction of March 30 would include a:

		credit to Cash for $90,000.
		debit to Common Stock Dividends Distributable for $90,000.
		credit to Paid-in Capital in Excess of Par for $27,000.
		debit to Stock Dividends for $27,000.