On January 1, Windsor, Inc. had 100000 shares of $10 par value common stock outstanding. On March 17 the company declared a 5% stock dividend to stockholders of record on March 20. Market value of the stock was $14 on March 17. The stock was distributed on March 30. The entry to record the transaction of March 30 would include a

A.)debit to Common Stock Dividends Distributable for $50000.

B.)debit to Stock Dividends for $20000.