On January 1, Vaughn Corporation had 93000 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 $14 on June 17. The entry to record the transaction of June 17 would include a O credit to Common Stock Dividends Distributable for $37200. O debit to Stock Dividends for $130200. O credit to Common Stock Dividends Distributable for $130200. O credit to Cash for $130200.