Question 54 Current Attempt in Progress Swifty, I nc. declares a 10% common stock dividend when it has 30500 shares of $ 10 par value common stock outstanding. If the market value of $22 per share is used, the amounts debited to Stock Dividends and credited to Paid-in Capital in Excess of Par are: Paid-in Capital in Excess of Par Stock Dividends $30500$36600 $67100 $36600 $30500 $67100 $30500 $0