On January 1, Swifty Corporation had 71000 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 O debit to Stock Dividends for $106500. O credit to Common Stock Dividends Distributable for $106500. credit to Common Stock Dividends Distributable for $35500. O credit to Cash for $106500.