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When there were 500,000 authorized shares of $12 par value common stock, 50,000 shares issued, and 45,000 shares outstanding, and the market price was $14 per share, Your Company issued a 30% stock dividend. What was the entry to retained earnings when this transaction is recorded? $180,000 credit $180,000 debit $162,000 debit 5162,000 credit $189,000 debit